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November 16, 2018 | Orrick, Herrington & Sutcliffe LLP 1000 Marsh Road Menlo Park, CA 94025-1015 +1 650 614 7400 orrick.com Christopher J. Austin E caustin@orrick.com D +1 212 506 5234 M +1 781 325 6689 |
VIA EDGAR AND OVERNIGHT COURIER U.S. Securities and Exchange Commission 100 F Street, N.E. Mail Stop 3030 Washington, D.C. 20549 |
Attn: | Timothy S. Levenberg, Special Counsel |
Irene Barberena-Meissner, Staff Attorney | |
Wei Lu, Staff Accountant | |
Jennifer O’Brien, Staff Accountant | |
Re: | Beyond Meat, Inc. |
Registration Statement on Form S-1 | |
Submitted November 16, 2018 | |
CIK No. 0001655210 | |
November 16, 2018 Page 2 | ![]() |
1. | We note your responses and the revised disclosures you provided at page 84 in response to prior comments 1, 2, and 3. However, the discussion you provide in this section under the subheading "Brand Mission Aligned with Consumer Trends" is essentially unchanged. If you retain the references to your social marketing and media impressions, include a more balanced discussion which addresses the staff's previously expressed concerns. For example, discuss the limitations of these metrics, and disclose that the reader should not place undue emphasis or reliance on such data given its limitations and the lack of pertinence vis-à-vis how management manages your operations. In the alternative, provide a detailed cross-reference to the related disclosure regarding limitations and lack of pertinence. |
Sincerely, | |
ORRICK, HERRINGTON & SUTCLIFFE LLP | |
/s/ Christopher J. Austin | |
Christopher J. Austin |
cc: | Ethan Brown |
Mark Nelson | |
Cathy Birkeland | |
Latham & Watkins LLP | |
Brian Nussbaum | |
Deloitte & Touche LLP | |
Harold Yu | |
William L. Hughes | |
Orrick, Herrington & Sutcliffe LLP | |