July 19, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Abby Adams
| Re: | LumiraDx Limited |
Registration Statement on Form F-1 (File No. 333-266207) (the “Registration Statement”)
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: July 20, 2022
Requested Time: 5:30 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, LumiraDx Limited (the “Registrant”) hereby requests that its Registration Statement be declared effective at 5:30 p.m., Eastern Time, on July 20, 2022, or as soon thereafter as practicable, or at such later time as its counsel may orally request via telephone call to the staff. The Registrant hereby authorizes John J. Satory of Fried, Frank, Harris, Shriver & Jacobson (London) LLP, counsel to the Registrant, to make such request on its behalf. By separate letter, the underwriters of the issuance of securities being registered have joined in this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm the event with our counsel, Fried, Frank, Harris, Shriver & Jacobson (London) LLP by calling John J. Satory at +442079729210. Thank you for your assistance with this matter.
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LumiraDx Limited
c/o Ocorian Trust (Cayman) Limited
PO Box 1350
Windward 3
Regatta Office Park
Grand Cayman KY1-1108, Cayman Islands
| Very truly yours, | ||
| LUMIRADX LIMITED | ||
| By: | /s/ Dorian LeBlanc | |
| Dorian LeBlanc | ||
| Chief Financial Officer | ||
| cc: | Veronique Ameye, LumiraDx Limited | |
| John J. Satory, Fried, Frank, Harris, Shriver & Jacobson (London) LLP | ||
| Ian Lopez, Fried, Frank, Harris, Shriver & Jacobson (London) LLP | ||
[Signature Page to SEC Acceleration Request]