LUX TECH HEALTH Acquisition CoRP.
920 Broadway, 11th Floor
New York, New York 10010
(646) 475-4385
October 23, 2020
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attn: | Liz Packebusch, Staff Attorney |
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| Laura Nicholson, Special Counsel |
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| Office of Energy & Transportation |
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| Re: | Lux Health Tech Acquisition Corp. |
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| Registration Statement on Form S-1 |
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| File No. 333-249427 |
Dear Ms. Packebusch and Ms. Nicholson:
Lux Health Tech Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on October 26, 2020 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very truly yours, | |
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| LUX HEALTH TECH ACQUISITION CORP. | |
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| By: | /s/ Segolene Scarborough |
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| Segolene Scarborough |
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| Chief Financial Officer and Treasurer |
Cc:Ryan J. Maierson, Latham & Watkins LLP
