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SEC Comment Letter 0000000000-23-004955 to LumiraDx Ltd (CIK 0001685428)

LumiraDx Ltd (CIK 0001685428)
Date: May 10, 2023 · CIK: 0001685428 · Accession: 0000000000-23-004955

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-271624

Date
May 10, 2023
Author
Veronique Ameye
Form
UPLOAD
Company
LumiraDx Ltd (CIK 0001685428)

Letter

United States securities and exchange commission logo May 10, 2023 Veronique Ameye Chief Executive Officer LumiraDx Ltd PO Box 1350, Windward 3, Regatta Office Park Grand Cayman KY1-1108 Cayman Islands Re:LumiraDx Ltd Registration Statement on Form F-3 Filed May 4, 2023 File No. 333-271624 Dear Veronique Ameye: This is to advise you that we have not reviewed and will not review your registration statement. 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 Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ian Lopez, Esq.

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United States securities and exchange commission logo
May 10, 2023
Veronique Ameye
Chief Executive Officer
LumiraDx Ltd
PO Box 1350, Windward 3, Regatta Office Park
Grand Cayman KY1-1108
Cayman Islands
Re:LumiraDx Ltd
Registration Statement on Form F-3
Filed May 4, 2023
File No. 333-271624
Dear Veronique Ameye:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Ian Lopez, Esq.