United States securities and exchange commission logo

                               January 8, 2021

       Erik Engelson
       President and Chief Executive Officer
       Lucira Health, Inc.
       1412 62nd Street
       Emeryville, California 94608

                                                        Re: Lucira Health, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted December
23, 2020
                                                            CIK No. 0001652724

       Dear Mr. Engelson:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional

       Amendment 1 to Draft Registration Statement on Form S-1

       Overview, page 1

   1.                                                   We continue to evaluate
your response to prior comment 1 concerning the clinical trials
                                                        referenced in the first
sentence of the second paragraph under the heading. With reference
                                                        to your disclosure on
page 147 concerning clinical trials, please tell us whether the
                                                        "community trial" you
discuss is a clinical trial. Also, tell us whether this is the only trial
                                                        you conducted that
supports the claim you make in the sentence.
 Erik Engelson
FirstName  LastNameErik Engelson
Lucira Health, Inc.
January    NameLucira Health, Inc.
        8, 2021
Page 2 8, 2021 Page 2
FirstName LastName
Our Solution, page 3

2.       We note your response to prior comment 3 and the revised tabular
presentation on page 5.
         Please revise the presentation concerning the additional indication
and channel reflected in
         the 2021 column for your LUCIRA COVID-19 All-In-One Test Kit. In this
regard, it
         should be clear from the graphic, if true, that the planned 2021
submissions relate to the
         same product that is reflected in the 2020 column. Also please revise
the presentation so
         that it is clear what is "Underway" and what you seek to submit (e.g.,
         an amended/expanded EUA for the product, a 510(k) clearance
application, etc.).
COVID-19 Market, page 6

3.       With reference to the disclosure added on page 18, please revise the
Summary to explain
         that Ellume has obtained an EUA for OTC use of its COVID-19 test.

4.       We refer to the graphics and text presented in the gatefolds to your
prospectus. Please
         balance and provide context to the presentation by prominently
disclosing that the
         depicted COVID-19 testing product is not commercialized. Also
prominently disclose that
         the product is not FDA approved/cleared and will be marketed pursuant
to Emergency
         Use Authorization.
       You may contact Eric Atallah at (202) 551-3663 or Angela Connell at
(202) 551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Courtney Lindsay at (202) 551-7237 or Mary Beth Breslin at (202)
551-3625 with any
other questions.


                                                               Division of
Corporation Finance
                                                               Office of Life
cc:      Alexa Ekman, Esq.