Hims & Hers Health, Inc.
2269 Chestnut Street #523
San Francisco, California 94123
February 11, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
Attn: Abby Adams
| Re: | Hims & Hers Health, Inc. |
Registration Statement on Form S-1 (File No. 333-252814)
Ladies and Gentlemen:
Hims & Hers Health, Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-referenced Registration Statement on Form S-1 effective at 4:00 p.m., Eastern Time, on Friday, February 12, 2021, or as soon thereafter as practicable.
The Company hereby authorizes Jeffrey Vetter and Colin Conklin of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
Once the Registration Statement has been declared effective, please orally confirm that event with Jeffrey Vetter of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, at 650.463.5335, or in his absence, Colin Conklin at 650.463.5341.
| Very truly yours, | ||
| Hims & Hers Health, Inc. | ||
| By: | /s/ Andrew Dudum | |
| Andrew Dudum | ||
| Chief Executive Officer | ||
| cc: | Jeffrey Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP; |
Colin Conklin, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP |
