March 31, 2025

Oluyemi Okupe
Chief Financial Officer
Hims & Hers Health, Inc.
2269 Chestnut Street, #523
San Francisco, California 94123

       Re: Hims & Hers Health, Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           File No. 001-38986
Dear Oluyemi Okupe:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K filed February 24, 2025
Revenue and Key Business Metrics, page 55

1.     Please quantify the material reasons for the increase in revenue,
including sales from
       various weight loss offerings, the impact of delayed inventory purchases
from your
       partners, and timing of specialized campaigns. Provide an analysis of
related trends
       and events that may materially impact future operations. For example,
discuss the
       impact of increasing consumer demand and related trends concerning
GLP-1s, and, if
       material, analyze the potential impact of the FDA determination
regarding the
       resolution of the shortage of semaglutide injection products. Refer to
Item 303(b) of
       Regulation S-K.
2.     Considering your GLP-1 product offerings introduced in 2024, please tell
us your
       evaluation of the disclosures required by ASC 280-10-50-40, including
how you
       evaluated the economic characteristics of your products.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.
 March 31, 2025
Page 2

        Please contact Tayyaba Shafique at 202-551-2110 or Terence O'Brien at
202-551-
3355 if you have questions regarding comments on the financial statements and
related
matters.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services