0001140361-21-031929.txt : 20211022 0001140361-21-031929.hdr.sgml : 20211022 20210921151329 ACCESSION NUMBER: 0001140361-21-031929 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
September 21, 2021
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
 
Attention:
Donald Field
 

Re:
Cue Health Inc. (the “Registrant”)
Registration Statement on Form S-1 (File No. 333-259250)
Request for Acceleration

Ladies and Gentlemen:
 
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between September 16, 2021 and the date hereof, approximately 4,032 copies of the Preliminary Prospectus, dated September 15, 2021, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended.
 
We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
 
We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, September 23, 2021 or as soon thereafter as practicable.
 
[signature page follows]
 
Very truly yours,
     
 
GOLDMAN SACHS & CO. LLC
 
MORGAN STANLEY & CO. LLC
 
COWEN AND COMPANY, LLC
     
 
As representatives of the Underwriters
     
 
GOLDMAN SACHS & CO. LLC
     
     
 
By:
/s/ Dan Cocks
 
Name:
Dan Cocks
 
Title:
Managing Director
     
 
MORGAN STANLEY & CO. LLC
     
     
 
By:
/s/ Chris Rigoli
 
Name:
Chris Rigoli
 
Title:
Vice President
     
 
COWEN AND COMPANY, LLC
     
     
 
By:
/s/ Adam Chazan
 
Name:
Adam Chazan
 
Title:
Managing Director
     

[Signature Page to Acceleration Request Letter]