Correspondence 0001193125-23-142007 from LumiraDx Ltd (CIK 0001685428)
LumiraDx Ltd (CIK 0001685428)
Date: May 11, 2023 · CIK: 0001685428 · Accession: 0001193125-23-142007
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File numbers found in text: 333-271624
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CORRESP 1 filename1.htm Acceleration Request VIA EDGAR May 11, 2023 Office of Life Sciences Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Cindy Polynice Re: LumiraDx Limited Acceleration Request for Registration Statement on Form F-3 File No. 333-271624 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), LumiraDx Limited (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 15, 2023, at 4:01 p.m., Eastern time, or as soon thereafter as practicable, unless the Company or our outside counsel, Fried, Frank, Harris, Shriver & Jacobson (London) LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Ian Lopez or John J. Satory of Fried, Frank, Harris, Shriver & Jacobson (London) LLP at +44 20 7972 9600. Thank you for your assistance with this matter. Sincerely, LUMIRADX LIMITED /s/ Dorian LeBlanc Dorian LeBlanc Chief Financial Officer cc: Veronique Ameye, LumiraDx Limited Ian Lopez, Fried, Frank, Harris, Shriver & Jacobson (London) LLP John J. Satory, Fried, Frank, Harris, Shriver & Jacobson (London) LLP LumiraDx Limited c/o Ocorian Trust (Cayman) Limited PO Box 1350 Windward 3 Regatta Office Park Grand Cayman KY1-1108, Cayman Islands