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
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File numbers found in text: 333-261629
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CORRESP
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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