SEC Comment Letter for Lemonade, Inc. (LMND) (CIK 0001691421) (LMND) — Dec 20, 2021
Lemonade, Inc. (LMND) (CIK 0001691421)
Date: Dec. 20, 2021 · CIK: 0001691421 · Accession: 0000000000-21-015179
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File numbers found in text: 333-261629
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United States securities and exchange commission logo
December 20, 2021
Daniel Schreiber
Chief Executive Officer
Lemonade, Inc.
5 Crosby Street, 3rd Floor
New York, NY 10013
Re:Lemonade, Inc.
Registration Statement on Form S-4
Filed December 14, 2021
File No. 333-261629
Dear Mr. Schreiber:
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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance