Cue Health Inc.

4980 Carroll Canyon Rd.

Suite 100

San Diego, California 92121

 

September 21, 2021

 

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Registration Statement on Form S-1

File No. 333-259250

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cue Health Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-259250), as amended, so that it may become effective at 4:00 p.m. Eastern time on September 23, 2021, or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Glenn Pollner of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Company, at (212) 230-8837, or in his absence, Molly W. Fox at (617) 526-6812, to provide notice of effectiveness, or if you have any other questions regarding this matter.

 

 

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