February 2, 2021
U.S. Securities and Exchange Commission
Office of Life Sciences
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Mary Beth Breslin
Lucira Health, Inc.
Registration Statement on Form S-1, as amended
File No. 333-252164
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), we hereby join in the request of Lucira Health, Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Daylight Time, on February 4, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 391 copies of the Preliminary Prospectus dated February 1, 2021 (the Preliminary Prospectus) through the date hereof, to underwriters, dealers, institutions and others.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
Very truly yours,
BOFA SECURITIES, INC.
WILLIAM BLAIR & COMPANY, L.L.C.
As Representatives of the several underwriters
[Signature Pages Follow]
|BOFA SECURITIES, INC.|
|Name: Michele A.H. Allong|
|Title: Authorized Signatory|
|WILLIAM BLAIR & COMPANY, L.L.C.|
|Name: Steve Maletzky|
|Title: Partner, Head of ECM|
As representatives of the several underwriters.
Ilir Mujalovic, Partner, Shearman & Sterling LLP
Minkyu Park, Associate, Shearman & Sterling LLP
[Signature Page to Acceleration Request Letter]