SEC Company Response from Lemonade, Inc. (LMND) (CIK 0001691421) (LMND) — Jan 11, 2021
Lemonade, Inc. (LMND) (CIK 0001691421)
Date: Jan. 11, 2021 · CIK: 0001691421 · Accession: 0001104659-21-003120
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File numbers found in text: 333-252017
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CORRESP
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filename1.htm
Lemonade, Inc.
5 Crosby Street, 3rd Floor
New York, New York 10013
January 11, 2021
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Jessica Livingston
Re: Lemonade, Inc.
Registration
Statement on Form S-1 (Registration No. 333-252017)
Request for Acceleration of Effective
Date
Ladies and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of
the Registration Statement on Form S-1, as amended (File No. 333-252017) (the “Registration Statement”) of Lemonade,
Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern
Time, on January 13, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc D. Jaffe at (212) 906-1281.
We understand that the staff of the Securities and Exchange
Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal
securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions
regarding the foregoing, please contact Marc Jaffe of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
Very
truly yours,
Lemonade,
Inc.
By:
/s/
Daniel Schreiber
Name:
Daniel Schreiber
Title:
Chief Executive Officer
cc: (via email)
Tim Bixby, Chief Financial Officer, Lemonade,
Inc.
Dennis Monaghan, Esq.,
General Counsel, Lemonade, Inc.
Marc D. Jaffe, Esq.,
Latham & Watkins LLP
Rachel W. Sheridan,
Esq., Latham & Watkins LLP
Colin Diamond, Esq.,
White & Case LLP
Era Anagnosti, Esq.,
White & Case LLP