Ozon Holdings PLC
Arch. Makariou III, 2-4
1065, Nicosia
Cyprus
November 20, 2020
VIA EDGAR AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
Erin Jaskot
Blaise Rhodes
Lyn Shenk
| Re: | Ozon Holdings PLC |
Registration Statement on Form F-1 (File No. 333-249810) |
Ladies and Gentlemen:
Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Ozon Holdings PLC, a public limited company organized under the laws of Cyprus, hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 P.M., Eastern Time, on November 23, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling James C. Scoville at +44 20 7786 9010.
[Signature page follows]
| Very truly yours, | ||
| Ozon Holdings PLC | ||
| By: | /s/ Alexander Shulgin | |
| Name: Alexander Shulgin | ||
| Title: Chief Executive Officer | ||
| cc: | (via email) |
James C. Scoville, Debevoise & Plimpton LLP |
Alan Kartashkin, Debevoise & Plimpton LLP |
Artem Afanasyev, General Counsel, Ozon |
J. David Stewart, Latham & Watkins LLP |
[Signature Page to Acceleration Request]
