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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

AI Filing Summary & Sentiment

File numbers found in text: 333-239347

Date
June 22, 2020
Author
Not clearly detected
Form
CORRESP
Company
1Life Healthcare Inc (CIK 0001404123)

Letter

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

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.

Show Raw Text
CORRESP
1
filename1.htm

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]