VIA EDGAR
June 2, 2022
Office of Life Sciences
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-4720
Attention: Doris Stacey Gama and Joe McCann
| Re: | LumiraDx Limited |
Acceleration Request for Registration Statement on Form F-1, as amended
File No. 333-264609
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, LumiraDx Limited (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to June 6, 2022, at 4:01 p.m., Eastern time, or as soon thereafter as practicable, unless the Company or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. Once the Registration Statement is effective, please orally confirm the event with our outside counsel by calling Paul R. Rosie of Goodwin Procter LLP at (617) 570-1724.
If you have any questions regarding this request, please contact Paul R. Rosie of Goodwin Procter LLP at (617) 570-1724.
| Sincerely, |
| LUMIRADX LIMITED |
/s/ Ron Zwanziger |
| Ron Zwanziger |
| Chief Executive Officer |
| cc: | Veronique Ameye, Esq., Executive Vice President & General Counsel, LumiraDx Limited |
Melissa Garcia, Esq., Vice President Corporate Counsel, LumiraDx Limited
Edwin M. O’Conner, Esq., Goodwin Procter LLP
Paul R. Rosie, Esq., Goodwin Procter LLP
