Correspondence 0001104659-23-081191 from Oddity Tech Ltd (ODD) (CIK 0001907085) (ODD)
Oddity Tech Ltd (ODD) (CIK 0001907085)
Date: July 14, 2023 · CIK: 0001907085 · Accession: 0001104659-23-081191
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File numbers found in text: 333-272890
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CORRESP
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Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
Allen & Company LLC
711 Fifth Avenue
New York, New York 10022
July 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
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
Acceleration Request
Requested Date:
July 18, 2023
Requested Time:
4:00 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request
of ODDITY Tech Ltd. (the “Company”) for acceleration of the effective date of the above-named Registration Statement
so that it becomes effective at 4:00 PM, Eastern Time, on July 18, 2023, or as soon thereafter as practicable, or at such other time
as the Company or its outside counsel, Latham & Watkins LLP, request by telephone that such Registration Statement be declared
effective.
Pursuant to Rule 460 under the Act, we, as
representatives of the several underwriters, wish to advise you that there will be distributed to each Underwriter or dealer, who is reasonably
anticipated to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears
to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as representatives of the
several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied
and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Acting severally on behalf of themselves
and the several underwriters
GOLDMAN SACHS & CO. LLC
By:
/s/ David Ludwig
Name:
David Ludwig
Title:
Global Head of ECM
MORGAN STANLEY & CO. LLC
By:
/s/ Daniel Tay
Name:
Daniel Tay
Title:
Executive Director
ALLEN & COMPANY LLC
By:
/s/ Peter Dilorio
Name:
Peter Dilorio
Title:
General Counsel