SEC Comment Letter for Hims & Hers Health, Inc. (HIMS) (CIK 0001773751) (HIMS) — Sep 27, 2022
Hims & Hers Health, Inc. (HIMS) (CIK 0001773751)
Date: Sept. 27, 2022 · CIK: 0001773751 · Accession: 0000000000-22-010641
AI Filing Summary & Sentiment
File numbers found in text: 001-38986
Letter
United States securities and exchange commission logo September 27, 2022 Oluyemi Okupe Chief Financial Officer Hims & Hers Health, Inc. 2269 Chestnut St., #523 San Francisco, CA 94123 Re:Hims & Hers Health, Inc. Form 10-K for the Year Ended December 31, 2021 Filed February 24, 2022 File No. 001-38986 Dear Mr. Okupe: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Year Ended December 31, 2021 Results of Operations Comparisons for the years ended December 31, 2021, 2020, and 2019, page 55 1.We noted various lines of products listed on your websites such as hair care, skin care, mental heath, sexual health, and primary care. We also noted your discussion of core and emerging categories in your second quarter 2022 earnings call. Please provide the disclosures required by ASC 280-10-50-40 in future filings, and provide us with your proposed revised disclosures in your response. If providing the information is impracticable, please disclose that fact in future filings. In closing, 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.
FirstName LastNameOluyemi Okupe Comapany NameHims & Hers Health, Inc. September 27, 2022 Page 2 FirstName LastName Oluyemi Okupe Hims & Hers Health, Inc. September 27, 2022 Page 2 You may contact Sasha Parikh at 202-551-3627 or Tracie Mariner at 202-551-3744 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
September 27, 2022
Oluyemi Okupe
Chief Financial Officer
Hims & Hers Health, Inc.
2269 Chestnut St., #523
San Francisco, CA 94123
Re:Hims & Hers Health, Inc.
Form 10-K for the Year Ended December 31, 2021
Filed February 24, 2022
File No. 001-38986
Dear Mr. Okupe:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 10-K for the Year Ended December 31, 2021
Results of Operations
Comparisons for the years ended December 31, 2021, 2020, and 2019, page 55
1.We noted various lines of products listed on your websites such as hair care, skin care,
mental heath, sexual health, and primary care. We also noted your discussion of core and
emerging categories in your second quarter 2022 earnings call. Please provide the
disclosures required by ASC 280-10-50-40 in future filings, and provide us with your
proposed revised disclosures in your response. If providing the information is
impracticable, please disclose that fact in future filings.
In closing, 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.
FirstName LastNameOluyemi Okupe
Comapany NameHims & Hers Health, Inc.
September 27, 2022 Page 2
FirstName LastName
Oluyemi Okupe
Hims & Hers Health, Inc.
September 27, 2022
Page 2
You may contact Sasha Parikh at 202-551-3627 or Tracie Mariner at 202-551-3744 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences