SEC Company Response from 1Life Healthcare Inc (CIK 0001404123) — Jun 22, 2020
1Life Healthcare Inc (CIK 0001404123)
Date: June 22, 2020 · CIK: 0001404123 · Accession: 0001193125-20-175655
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File numbers found in text: 333-239347
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CORRESP
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CORRESP
1LIFE HEALTHCARE, INC.
One Embarcadero Center, Suite 1900
San Francisco, CA 94111
June 22, 2020
VIA EDGAR
U.S. Securities
and Exchange Commission
Division of Corporation Finance
100
F Street, N.E.
Washington, D.C. 20549
Attn:
Chris Edwards
RE: 1Life Healthcare, Inc.
Registration Statement on Form S-1
File No. 333-239347
Ladies and Gentlemen:
Pursuant to Rule
461 under the Securities Act of 1933, as amended, 1Life Healthcare, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to
cause the above-referenced Registration Statement on Form S-1 to become effective on June 24, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the
Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Milson Yu of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the
Registrant, at (650) 843-5059, or in his absence, Milson Yu at (650) 843-5296.
[SIGNATURE PAGE FOLLOWS]
Very truly yours,
1LIFE HEALTHCARE, INC.
By:
/s/ Bjorn B. Thaler
Name:
Bjorn B. Thaler
Title:
Chief Financial Officer
cc:
Lisa A. Mango, 1Life Healthcare, Inc.
Matthew B. Hemington, Cooley LLP
John T. McKenna, Cooley LLP
Milson C. Yu, Cooley LLP
Alan F. Denenberg, Davis Polk & Wardwell LLP
Donald K. Lang, Davis Polk & Wardwell LLP
[COMPANY SIGNATURE PAGE TO
ACCELERATION REQUEST]