Goldman Sachs & Co. LLC

200 West Street

New York, NY 10282

 

Credit Suisse Securities (USA) LLC

Eleven Madison Avenue

New York, NY 10010

 

June 16, 2020

 

VIA EDGAR

 

Ms. Katherine Bagley

Office of Trade & Services

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

 

Re:

DraftKings Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-239217)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Goldman Sachs & Co. LLC. and Credit Suisse Securities (USA) LLC, as representatives of the several underwriters, hereby join the Company in requesting that the effective date of the above-referenced Registration Statement be accelerated to June 18, 2020, at 4:30 p.m., (Washington, D.C. time), or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

 

Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act, please be advised that there will be distributed to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

 

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	Very truly yours,   GOLDMAN SACHS & CO. LLC
	By:	/s/ Ryan Cunn
		Name: Ryan Cunn
		Title: Managing Director

 

 

 

 

 

 

 

 

	CREDIT SUISSE SECURITIES (USA) LLC
	By:	/s/ Michael Kamras
		Name: Michael Kamras
		Title: Managing Director