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SEC Company Response from Lemonade, Inc. (LMND) (CIK 0001691421) (LMND) — Dec 27, 2021

Lemonade, Inc. (LMND) (CIK 0001691421)
Date: Dec. 27, 2021 · CIK: 0001691421 · Accession: 0001104659-21-153680

AI Filing Summary & Sentiment

File numbers found in text: 333-261629

Date
December 27, 2021
Author
Chief
Form
CORRESP
Company
Lemonade, Inc. (LMND) (CIK 0001691421)

Letter

Lemonade, Inc.

5 Crosby Street, 3rd Floor

New York, NY 10013

December 27, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Re: Lemonade, Inc.

Registration Statement on Form S-4

File No. 333-261629

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Lemonade, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-261629), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on December 29, 2021, or as soon as possible thereafter. The Registrant hereby authorizes Marc D. Jaffe, Robert M. Katz or John J. Slater, of Latham & Watkins LLP, to orally modify or withdraw this request for acceleration.

We request that we be notified of such effectiveness by a telephone call to Mr. Katz at (212) 906-1609 or, in his absence, Mr. Slater, of Latham & Watkins LLP, at (212) 906-1675. Thank you for your assistance.

Very
truly yours,
Lemonade,
Inc.

Show Raw Text
CORRESP
1
filename1.htm

Lemonade, Inc.

5 Crosby Street, 3rd Floor

New York, NY 10013

December 27, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

    Re:
    Lemonade, Inc.

Registration Statement on Form S-4

File No. 333-261629

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461
promulgated under the Securities Act of 1933, as amended, Lemonade, Inc. (the “Registrant”) hereby requests
acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-261629), as amended (the “Registration
Statement”), so that it may become effective at 4:00 p.m. Eastern Time on December 29, 2021, or as soon as possible thereafter.
The Registrant hereby authorizes Marc D. Jaffe, Robert M. Katz or John J. Slater, of Latham & Watkins LLP, to orally modify or withdraw
this request for acceleration.

We request that we be notified
of such effectiveness by a telephone call to Mr. Katz at (212) 906-1609 or, in his absence, Mr. Slater, of Latham & Watkins LLP, at
(212) 906-1675. Thank you for your assistance.

    Very
    truly yours,

    Lemonade,
    Inc.

    /s/
    Tim Bixby

    Tim
    Bixby

    Chief
    Financial Officer

    cc:
    Robert M. Katz, Latham & Watkins LLP

    John J. Slater, Latham & Watkins LLP

    Rajab S. Abbassi, P.C., Kirkland & Ellis LLP

    Sophia Hudson, P.C., Kirkland & Ellis LLP

    Edward J. Lee, P.C., Kirkland & Ellis LLP