Correspondence 0001104659-23-081188 from Oddity Tech Ltd (ODD) (CIK 0001907085) (ODD)
Oddity Tech Ltd (ODD) (CIK 0001907085)
Date: July 14, 2023 · CIK: 0001907085 · Accession: 0001104659-23-081188
AI Filing Summary & Sentiment
File numbers found in text: 333-272890
Letter
ODDITY Tech Ltd.
8 Haharash Street
Tel Aviv-Jaffa 6761304, Israel
July 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alan Campbell
Joshua Gorsky
Mary Mast
Sasha Parikh
Re: ODDITY Tech Ltd.
Registration Statement on Form F-1 (File No. 333-272890)
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 F-1, as amended (File No. 333-272890) (the “Registration Statement”), of ODDITY Tech Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 18, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alison Haggerty at (212) 906-1320.
Thank you for your assistance in this matter.
[Signature Page Follows]
Very truly yours,
ODDITY Tech Ltd.
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ODDITY Tech Ltd.
8 Haharash Street
Tel Aviv-Jaffa
6761304, Israel
July 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Alan
Campbell
Joshua Gorsky
Mary Mast
Sasha Parikh
Re: ODDITY Tech Ltd.
Registration Statement on Form F-1 (File No. 333-272890)
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 F-1, as amended (File No. 333-272890) (the “Registration
Statement”), of ODDITY Tech Ltd. (the “Company”). We respectfully request that the
Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 18, 2023, or as soon thereafter as practicable
or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of
Corporation Finance of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alison Haggerty at (212) 906-1320.
Thank you for your assistance
in this matter.
[Signature Page Follows]
Very truly yours,
ODDITY Tech Ltd.
By:
/s/
Lindsay Drucker Mann
Name:
Lindsay Drucker Mann
Title:
Chief Financial Officer
cc: (via
email)
Oran Holtzman, Chief Executive Officer, ODDITY Tech Ltd.
Jonathan Truppman, Esq., Chief Legal Officer, ODDITY
Tech Ltd.
Marc D. Jaffe, Esq., Latham & Watkins LLP
Ian D. Schuman, Esq., Latham & Watkins LLP
Alison Haggerty, Esq., Latham & Watkins LLP
Michael Kaplan, Esq., Davis Polk & Wardwell LLP
Roshni Banker Cariello, Esq., Davis Polk & Wardwell LLP