August 24, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Sarah Sidwell |
| Re: | Acceleration Request of Nautilus, Inc. |
Registration Statement on Form S-1 (File No. 333-274051)
Dear Ms. Sidwell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nautilus, Inc. (the “Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1 (File No. 333-274051) (the “Registration Statement”) be accelerated so that it will be declared effective at 4:30 p.m. (EDT) on Monday, August 28, 2023, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Keith Townsend at (404) 572-3517.
* * * *
| Very truly yours, | ||
| NAUTILUS, INC. | ||
| By: | /s/ Alan Chan | |
| Alan Chan | ||
| Chief Legal Officer and Secretary | ||
| cc: | Keith M. Townsend |
(King & Spalding LLP)