September 21, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | Donald Field |
Re: | Cue Health Inc. (the “Registrant”) Registration Statement on Form S-1 (File No. 333-259250) Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between September 16, 2021 and the date hereof, approximately 4,032 copies of the Preliminary Prospectus, dated September 15, 2021, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended.
We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, September 23, 2021 or as soon thereafter as practicable.
[signature page follows]
Very truly yours, | ||
GOLDMAN SACHS & CO. LLC | ||
MORGAN STANLEY & CO. LLC | ||
COWEN AND COMPANY, LLC | ||
As representatives of the Underwriters | ||
GOLDMAN SACHS & CO. LLC | ||
By: | /s/ Dan Cocks | |
Name: | Dan Cocks | |
Title: | Managing Director | |
MORGAN STANLEY & CO. LLC | ||
By: | /s/ Chris Rigoli | |
Name: | Chris Rigoli | |
Title: | Vice President | |
COWEN AND COMPANY, LLC | ||
By: | /s/ Adam Chazan | |
Name: | Adam Chazan | |
Title: | Managing Director | |
[Signature Page to Acceleration Request Letter]