E-Commerce Firm Pattern Said to Seek IPO Filing by September

Pattern Inc., an e-commerce firm that resells goods on marketplaces such as Amazon.com Inc.’s, is set to file for a US initial public offering before the start of September, according to people familiar with the matter.

The Lehi, Utah-based firm is working with banks including Goldman Sachs Group Inc. and JPMorgan Chase & Co. on the offering, the people said, asking not to be identified as the information is private. A listing could raise about $400 million, one of the people said.