United States securities and exchange commission logo





                     November 3, 2022

       Vivian Liu
       Chief Financial Officer
       ContextLogic Inc.
       One Sansome Street, 33rd Floor
       San Francisco, California 94104

                                                        Re: ContextLogic Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 14,
2022
                                                            File No. 1-39775

       Dear Vivian Liu:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Trade & Services