Quotient Limited
B1, Business Park Terre Bonne
Route de Crassier 13
1262 Eysins, Switzerland
December 2, 2021
VIA EDGAR
Alan Campbell
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0404
| Re: | Request for Acceleration of Effectiveness |
Quotient Limited
Registration Statement on Form S-3, Filed November 24, 2021
(File No. 333-261357)
Dear Mr. Campbell:
Pursuant to Rule 461 under General Rules and Regulations under the Securities Act of 1933, as amended, Quotient Limited (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement be accelerated to 5:00 p.m., Eastern Time, on Monday, December 6, 2021, or as soon thereafter on such date as practicable.
We respectfully request that additional comments, if any, in connection with the subject filing be directed to Clifford Chance US LLP, Attention: Kathleen Werner, 31 West 52nd Street, New York, New York 10019 (Email: Kathleen.werner@cliffordchance.com).
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Very truly yours,
Quotient Limited
| By: | /s/ Manuel O. Méndez | |
| Name: | Manuel O. Méndez | |
| Title: | Chief Executive Officer |
| cc: | Kathleen Werner, Clifford Chance US LLP |
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