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VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Re: | FIGS, Inc. |
Draft Registration Statement on Form S-1 |
Confidentially Submitted on September 3, 2021 |
CIK No. 0001846576 |
Ladies and Gentlemen:
We are providing this letter in connection with the above-referenced draft Registration Statement on Form S-1 (the “Registration Statement”) confidentially submitted by FIGS, Inc. (the “Company”) to the Securities and Exchange Commission (the “Commission”) on the date hereof.
On behalf of the Company, we confirm that the Company will publicly file the Registration Statement and any nonpublic draft(s) thereof with the Commission at least 48 hours prior to any requested effective time and date.
Please do not hesitate to contact me by telephone at (212) 906-1281 with any questions or comments regarding this submission.
Very truly yours, |
| /s/ Marc D. Jaffe |
Marc D. Jaffe of LATHAM & WATKINS LLP |
September 3, 2021
Page 2
| cc: | Heather Hasson, Co-Chief Executive Officer, FIGS, Inc. |
Trina Spear, Co-Chief Executive Officer, FIGS, Inc.
Jeffrey Lawrence, Chief Financial Officer, FIGS, Inc.
Ian Schuman, Latham & Watkins LLP
Alison Haggerty, Latham & Watkins LLP
Dave Peinsipp, Cooley LLP
Charles S. Kim, Cooley LLP
Kristin VanderPas, Cooley LLP
Dave Young, Cooley LLP