Brilliant Earth Group, Inc.
300 Grant Avenue, Third Floor
San Francisco, California 94108
October 17, 2022
VIA EDGAR TRANSMISSION
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
Re: | 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, |
BRILLIANT EARTH GROUP, INC. |
By: /s/ Alex Grab |
Name: Alex Grab |
Title: General Counsel |
cc: | (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