0001140361-21-031927.txt : 20211022 0001140361-21-031927.hdr.sgml : 20211022 20210921151051 ACCESSION NUMBER: 0001140361-21-031927 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cue Health Inc. CENTRAL INDEX KEY: 0001628945 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4980 CARROLL CANYON ROAD STREET 2: SUITE 100 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: (858) 412-8151 MAIL ADDRESS: STREET 1: 4980 CARROLL CANYON ROAD STREET 2: SUITE 100 CITY: SAN DIEGO STATE: CA ZIP: 92121 FORMER COMPANY: FORMER CONFORMED NAME: Cue Inc. DATE OF NAME CHANGE: 20141223 FORMER COMPANY: FORMER CONFORMED NAME: Cue, Inc. DATE OF NAME CHANGE: 20141222 CORRESP 1 filename1.htm

Cue Health Inc.
4980 Carroll Canyon Rd.
Suite 100
San Diego, California 92121
 
September 21, 2021
 
VIA EDGAR
 
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
 Donald Field
 
Re:
Cue Health Inc.
Registration Statement on Form S-1
File No. 333-259250
Request for Acceleration
 
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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Very truly yours,
   
 
CUE HEALTH INC.
     
 
By:
/s/ Ayub Khattak
   
Name:
Ayub Khattak
   
Title:
President and Chief Executive Officer