0001104659-21-135610.txt : 20211210 0001104659-21-135610.hdr.sgml : 20211210 20211108155353 ACCESSION NUMBER: 0001104659-21-135610 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Winc, Inc. CENTRAL INDEX KEY: 0001782627 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 452988896 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5340 ALLA RD., SUITE 105 CITY: LOS ANGELES, STATE: CA ZIP: 90066 BUSINESS PHONE: 408.348.0337 MAIL ADDRESS: STREET 1: 5340 ALLA RD., SUITE 105 CITY: LOS ANGELES, STATE: CA ZIP: 90066 CORRESP 1 filename1.htm

Winc, Inc.

1751 Berkeley St, Studio 3

Santa Monica, CA 90404

November 8, 2021

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention:

Suying Li; Joel Parker; Nicholas Lamparski; Jacqueline Kaufman

Re:	Winc, Inc.
	Registration Statement on Form S-1 (File No. 333-259828)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-259828) (the “Registration Statement”), of Winc, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on November 10, 2021, or as soon as practicable thereafter, or at such later time as the Company may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.

Thank you for your assistance in this matter.

	Very truly yours,

	Winc, Inc.

	By:	/s/ Geoffrey McFarlane
		Geoffrey McFarlane
		Chief Executive Officer

cc:	Matthew Thelen, Winc, Inc.
	Drew Capurro, Latham & Watkins LLP
	Brian Cuneo, Latham & Watkins LLP
	B. Shayne Kennedy, Latham & Watkins LLP