July 8, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cara Wirth
| Re: | Latch, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-257373 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on July 12, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Latch, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Ryan J. Maierson of Latham & Watkins LLP, counsel to the Company, at (713) 546-7420, or in his absence, Nick S. Dhesi at (713) 546-7409, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours,
Latch, Inc. | ||
| By: | /s/ Luke Schoenfelder | |
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| Luke Schoenfelder | ||
| Chief Executive Officer and Chairman of the | ||
| Board of Directors | ||
| cc: | Ryan J. Maierson |
Nick S. Dhesi