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Correspondence 0001193125-23-142007 from LumiraDx Ltd (CIK 0001685428)

LumiraDx Ltd (CIK 0001685428)
Date: May 11, 2023 · CIK: 0001685428 · Accession: 0001193125-23-142007

AI Filing Summary & Sentiment

File numbers found in text: 333-271624

Date
May 11, 2023
Author
LUMIRADX LIMITED
Form
CORRESP
Company
LumiraDx Ltd (CIK 0001685428)

Letter

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

Show Raw Text
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