FIGS, Inc.
2834 Colorado Avenue, Suite 100
Santa Monica, California 90404
September 13, 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: Jennifer Angelini
| Re: | FIGS, Inc. |
Registration Statement on Form S-1 (File No. 333-[•])
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-[•]) (the “Registration Statement”) of FIGS, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Eastern time, on September 15, 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 Alison A. Haggerty at (212) 906-1320.
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
