Correspondence (Form CORRESP)

Nautilus, Inc.

17750 SE 6th Way

Vancouver, WA 98683

October 26, 2021

Via Edgar

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attn: Erin M. Purnell, Esq.

Re: Nautilus, Inc.

Registration Statement on Form S-3

File No. 333-249979

Dear Ms. Purnell:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder, Nautilus, Inc. (the "Company") respectfully requests that the effective date for the above captioned registration statement on Form S-3 (the "Registration Statement"), be accelerated so that the Registration Statement will be declared effective at 4:00 p.m. Eastern Time on October 28, 2021, or as soon thereafter as is practicable.

Should you have any questions regarding the Registration Statement, please contact Amy Bowler at (303) 295-8000.

/s/ Aina E. Konold

Aina E. Konold

Chief Financial Officer

Nautilus, Inc.

cc: Amy Bowler, Esq.

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