Glenn R. Pollner
+1 212 230 8837 (t)
+1 212 230 8888 (f)
wilmerhale.com
Glenn.Pollner@wilmerhale.com
September 15, 2021
By Electronic Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Sasha Parikh
| Re: |
Cue Health Inc.
Registration Statement on Form S-1
Filed September 1, 2021
File No. 333-259250
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Enclosed herewith, please find certain proposed revisions to the Company’s Registration Statement (Registration Statement No. 333–259250) in response to the Staff’s comment letter dated September 13, 2021, as shared with you yesterday via email.
Please note that these proposed revisions are superseded by the revisions reflected in Amendment No. 1 to the Registration Statement filed today and discussed in our separate response letter dated today and relating thereto. If you have any questions
regarding the enclosed material, please do not hesitate to call me at (212) 230-8837.
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Very truly yours,
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/s/ Glenn R. Pollner
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Glenn R. Pollner
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| cc: |
Ayub Khattak, Cue Health Inc.
Erica Palsis, Cue Health Inc.
Charles S. Kim, Cooley LLP
Jonie Ing Kondracki, Cooley LLP
E. Thom Rumberger, Jr., Wilmer Cutler Pickering Hale and Dorr, LLP
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