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                               May 24, 2021

       Catherine Spear
       Co-Chief Executive Officer
       FIGS, Inc.
       2834 Colorado Avenue, Suite 100
       Santa Monica, California 90404

                                                        Re: FIGS, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed May 20, 2021
                                                            File No. 333-255797

       Dear Ms. Spear:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-1/A filed May 20, 2021

       General

   1.                                                   Please have counsel
revise its legality opinion to state that the shares to be offered by the
                                                        selling stockholders
"are" legally issued, fully paid and non-assessable. Please refer to
                                                        Section II.B.2.h of
Staff Legal Bulletin No. 19.
 Catherine Spear
FirstName
FIGS, Inc. LastNameCatherine Spear
Comapany
May        NameFIGS, Inc.
     24, 2021
May 24,
Page 2 2021 Page 2
FirstName LastName
Risk Factors
Purchasers in this offering will experience immediate and substantial dilution
in the book value
of their investment, page 49

2.       You disclose that new investors who purchase your Class A common stock
in this offering
         will incur dilution of $1.25; however, you disclose on page 65 that
new investors who
         purchase your Class A common stock in this offering will incur
dilution of $16.25. Please
         advise or revise your disclosure to address this apparent discrepancy.
       You may contact Jeff Gordon, Staff Accountant, at (202) 551-3866 or
Kevin Stertzel,
Staff Accountant, at (202) 551-3723 if you have questions regarding comments on
the financial
statements and related matters. Please contact Sergio Chinos, Staff Attorney,
at (202) 551-
7844 or Sherry Haywood, Staff Attorney, at (202) 551-3345 with any other
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing
cc:      Alison Haggerty