1LIFE HEALTHCARE, INC.
One Embarcadero Center, Suite 1900
San Francisco, CA 94111
January 28, 2020
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | William Mastrianna |
Celeste Murphy
Tracey Houser
Mary Mast
RE: | 1Life Healthcare, Inc. |
Registration Statement on Form S-1
File No. 333-235792
Ladies and Gentlemen:
1Life Healthcare, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on January 30, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Milson Yu of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Milson Yu at (650) 843-5296.
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Very truly yours, | ||
1LIFE HEALTHCARE, INC. | ||
By: | /s/ Bjorn B. Thaler | |
Name: | Bjorn B. Thaler | |
Title: | Chief Financial Officer |
cc: | Matthew B. Hemington, Cooley LLP |
John T. McKenna, Cooley LLP
Milson C. Yu, Cooley LLP
Alan F. Denenberg, Davis Polk & Wardwell LLP
Donald K. Lang, Davis Polk & Wardwell LLP
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