FIGS, Inc.
2834 Colorado Avenue, Suite 100
Santa Monica, California 90404
May 24, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E. Washington, D.C. 20549-6010
| Attention: | Sergio Chinos |
Sherry Haywood
Jeff Gordon
Kevin Stertzel
Re: FIGS, Inc.
Registration Statement on Form S-1 (File No. 333-255797)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-255797) (the “Registration Statement”) of FIGS, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern time, on May 26, 2021, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc D. Jaffe at (212) 906-1281 or Ian D. Schuman at (212) 906-1894.
Thank you for your assistance in this matter.
Very truly yours, | ||
FIGS, Inc. | ||
| By: | /s/ Jeffrey D. Lawrence | |
| Jeffrey D. Lawrence | ||
| Chief Financial Officer | ||
cc: Heather Hasson, Co-Chief Executive Officer, FIGS, Inc.
Trina Spear, Co-Chief Executive Officer, FIGS, Inc.
Marc D. Jaffe, Latham & Watkins LLP
Ian D. Schuman, Latham & Watkins LLP
Alison A. Haggerty, Latham & Watkins LLP
David Peinsipp, Cooley LLP
Charles S. Kim, Cooley LLP
Kristin VanderPas, Cooley LLP
Dave Young, Cooley LLP
