JOANN Inc.
5555 Darrow Road
Hudson, Ohio 44236
June 13, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | JOANN Inc. |
Registration Statement on Form S-3
(File No. 333-265403)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, JOANN Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 initially filed on June 3, 2022 (the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 9:00 a.m., Eastern Time, on June 16, 2022, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.
| Very truly yours, | ||
| JOANN Inc. | ||
| By: | /s/ Ann Aber | |
| Name: Ann Aber | ||
| Title: General Counsel | ||
| cc: | Matt Susz, JOANN Inc. |
Howard A. Sobel, Latham & Watkins LLP
Gregory P. Rodgers, Latham & Watkins LLP
Drew Capurro, Latham & Watkins LLP