Correspondence 0001104659-24-033511 from Oddity Tech Ltd (ODD) (CIK 0001907085) (ODD)
Oddity Tech Ltd (ODD) (CIK 0001907085)
Date: March 12, 2024 · CIK: 0001907085 · Accession: 0001104659-24-033511
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File numbers found in text: 333-277850
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CORRESP
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ODDITY TECH LTD.
8 Haharash Street
Tel Aviv-Jaffa 6761304, Israel
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Conlon Danberg
ODDITY Tech Ltd.
Registration Statement on Form F-1
File No. 333-277850
March 12,
2024
Ladies and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”)
under the Securities Act of 1933, as amended (the “Securities Act”), ODDITY Tech Ltd. (the “Company”)
hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will become effective under the Securities Act at 4:45 p.m. (New York City time) on March 14, 2024,
or as soon as practicable thereafter, or at such later time as our counsel, Cravath, Swaine & Moore LLP, may request via telephone
call to the Commission.
In connection with this request, the Company acknowledges
its obligations under the Securities Act.
* * *
It would be appreciated if, as soon as the Registration
Statement is declared effective, you would so inform Joseph D. Zavaglia or Nicholas A. Dorsey, counsel to the Company, at (212) 474-1724
or (212) 474-1764, respectively. The Company hereby authorizes Mr. Zavaglia and Mr. Dorsey to orally modify or withdraw this
request for acceleration.
Very truly yours,
ODDITY Tech Ltd.
By:
/s/ Lindsay Drucker Mann
Name:
Lindsay Drucker Mann
Title:
Global Chief Financial Officer