United States securities and exchange commission logo September 7, 2022 Ben Kohn Chief Executive Officer PLBY Group, Inc. 10960 Wilshire Blvd., Suite 2200 Los Angeles, CA 90024 Re: PLBY Group, Inc. Registration Statement on Form S-3 Filed September 2, 2022 File No. 333-267273 Dear Mr. Kohn: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: P. Michelle Gasaway