BUTTERFLY NETWORK, INC.
530 Old Whitfield Street
Guilford, Connecticut 06437
May 11, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Gessert
RE: Butterfly Network, Inc.
Registration Statement on Form S-1, as amended
File No. 333-254836
Acceleration Request
Dear Mr. Gessert:
With respect to the above-referenced Registration Statement on Form S-1, as amended (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Butterfly Network, Inc. (the “Company”), that the Securities and Exchange Commission accelerate the effective date of the Registration Statement to Wednesday, May 12, 2021 at 5:30 p.m. Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call Michael L. Fantozzi or John P. Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement.
| Very truly yours, | |
| Butterfly network, inc. | |
| /s/ Todd M. Fruchterman, M.D., Ph.D. | |
| Todd M. Fruchterman, M.D., Ph.D. | |
| President and Chief Executive Officer |
cc: Stephanie Fielding, Chief Financial Officer, Butterfly Network, Inc.
Mary Miller, Esq., General Counsel and Corporate Secretary, Butterfly Network, Inc.
Michael L. Fantozzi, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
