0001818093-21-000028.txt : 20210824 0001818093-21-000028.hdr.sgml : 20210824 20210722160525 ACCESSION NUMBER: 0001818093-21-000028 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Beauty Health Co CENTRAL INDEX KEY: 0001818093 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 851908962 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2165 SPRING STREET CITY: LONG BEACH STATE: CA ZIP: 90806 BUSINESS PHONE: 800-603-4996 MAIL ADDRESS: STREET 1: 2165 SPRING STREET CITY: LONG BEACH STATE: CA ZIP: 90806 FORMER COMPANY: FORMER CONFORMED NAME: Vesper Healthcare Acquisition Corp. DATE OF NAME CHANGE: 20200714 CORRESP 1 filename1.htm Document

The Beauty Health Company
2165 Spring Street
Long Beach, CA 90806

July 22, 2021
Via EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:     The Beauty Health Company
    Registration Statement on Form S-1
    Filed July 19, 2021
    File No. 333-257995


To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, The Beauty Health Company (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-257995) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on July 26, 2021 or as soon as practicable thereafter.
* * * *




    The Company requests that we be notified of such effectiveness by a telephone call to Brent Epstein of Latham & Watkins LLP at (213) 891-8185 and that such effectiveness also be confirmed in writing.


Very truly yours,

The Beauty Health Company

/s/ Liyuan Woo            
Name: Liyuan Woo
Title: Chief Financial Officer


cc:    Paul Bokota, Vice President and General Counsel of The Beauty Health Company
    Brent Epstein, Latham & Watkins LLP