Lulus Fashion Lounge Holdings, Inc.
195 Humboldt Avenue
Chico, California 95928
November 8, 2021
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Scott Stringer |
Joel Parker |
Jacqueline Kaufman |
Lilyanna Peyser |
Re: | Lulus Fashion Lounge Holdings, Inc. |
Registration Statement on Form S-1 (Registration No. 333-260194) |
Request for Acceleration of Effective Date |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-260194) (the Registration Statement) of Lulus Fashion Lounge Holdings, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Wednesday, November 10, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Adam J. Gelardi at (212) 906-1329.
We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Adam J. Gelardi of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
[signature page follows]
Very truly yours, | ||
Lulus Fashion Lounge Holdings, Inc. | ||
By: | /s/ David McCreight | |
Name: David McCreight | ||
Title: Chief Executive Officer |
cc: | Crystal Landsem, Lulus Fashion Lounge Holdings, Inc. |
Naomi Beckman-Straus, Esq., Lulus Fashion Lounge Holdings, Inc.
Alexa Pisczak, Esq., Lulus Fashion Lounge Holdings, Inc.
Marc D. Jaffe, Esq., Latham & Watkins LLP
Tad J. Freese, Esq., Latham & Watkins LLP
Adam J. Gelardi, Esq., Latham & Watkins LLP
Kristin VanderPas, Esq., Cooley LLP
Dave Peinsipp, Esq., Cooley LLP
Denny Won, Esq., Cooley LLP