[DraftKings Inc. Letterhead]

 

May 12, 2020

 

Via EDGAR

 

Securities and Exchange Commission,

Division of Corporation Finance,

100 F. Street, N.E.,

Washington, D.C. 20549.

 

Attention: Katherine Bagley

 

Re:

Acceleration Request for DraftKings Inc.

Registration Statement on Form S-1 (File No. 333-238051)

 

Dear Ms. Bagley:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, DraftKings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-238051 (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Daylight Time, on Wednesday, May 13, 2020, or as soon as practicable thereafter.

 

Please contact Scott D. Miller of Sullivan & Cromwell LLP via telephone at (212) 558-3109 or via e-mail at millersc@sullcrom.com with any questions and please notify him when this request for acceleration has been granted.

 

*          *          *

 

	Very truly yours,
	/s/ R. Stanton Dodge
	Name:	R. Stanton Dodge
	Title:	Chief Legal Officer

  

cc:

Scott D. Miller

(Sullivan & Cromwell LLP)