SEC Comment Letter for 1Life Healthcare Inc (CIK 0001404123) — Jun 11, 2020
1Life Healthcare Inc (CIK 0001404123)
Date: June 11, 2020 · CIK: 0001404123 · Accession: 0000000000-20-005218
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United States securities and exchange commission logo
June 11, 2020
Amir Dan Rubin
Chair, Chief Executive Officer and President
1Life Healthcare, Inc.
One Embarcadero Center, Suite 1900
San Francisco, CA 94111
Re:1Life Healthcare, Inc.
Draft Registration Statement on Form S-1
Filed June 9, 2020
CIK No. 0001404123
Dear Mr. Rubin:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Chris Edwards at (202) 551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: John T. McKenna