VIA EDGAR
May 11, 2023
Office of Life Sciences
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Cindy Polynice
| Re: | LumiraDx Limited |
Acceleration Request for Registration Statement on Form F-3
File No. 333-271624
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), LumiraDx Limited (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 15, 2023, at 4:01 p.m., Eastern time, or as soon thereafter as practicable, unless the Company or our outside counsel, Fried, Frank, Harris, Shriver & Jacobson (London) LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Ian Lopez or John J. Satory of Fried, Frank, Harris, Shriver & Jacobson (London) LLP at +44 20 7972 9600. Thank you for your assistance with this matter.
| Sincerely, |
| LUMIRADX LIMITED |
| /s/ Dorian LeBlanc |
| Dorian LeBlanc |
| Chief Financial Officer |
| cc: | Veronique Ameye, LumiraDx Limited |
Ian Lopez, Fried, Frank, Harris, Shriver & Jacobson (London) LLP
John J. Satory, Fried, Frank, Harris, Shriver & Jacobson (London) LLP
LumiraDx Limited
c/o Ocorian Trust (Cayman) Limited
PO Box 1350
Windward 3
Regatta Office Park
Grand Cayman KY1-1108, Cayman Islands