Brilliant Earth Group, Inc.

300 Grant Avenue, Third Floor

San Francisco, California 94108

October 17, 2022


United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:     Gregory Herbers



Brilliant Earth Group, Inc.

Registration Statement on Form S-3 (Registration No. 333-267784)

To the addressees set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-267784) (the “Registration Statement”), of Brilliant Earth Group, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on October 19, 2022, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623.

If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.


Very truly yours,
By:  /s/ Alex Grab                        

Name: Alex Grab

Title:   General Counsel



(via email)

Beth Gerstein, Chief Executive Officer, Brilliant Earth Group, Inc.

Jeffrey Kuo, Chief Financial Officer, Brilliant Earth Group, Inc.

Tad J. Freese, Latham & Watkins LLP

Haim Zaltzman, Latham & Watkins LLP

Benjamin J. Cohen, Latham & Watkins LLP