Correspondence 0001104659-24-033512 from Oddity Tech Ltd (ODD) (CIK 0001907085) (ODD)
Oddity Tech Ltd (ODD) (CIK 0001907085)
Date: March 12, 2024 · CIK: 0001907085 · Accession: 0001104659-24-033512
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File numbers found in text: 333-277850
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CORRESP
1
filename1.htm
Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
March 12, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Conlon
Danberg
Re: ODDITY
Tech Ltd.
Registration
Statement on Form F-1 (File No. 333-277850)
Request for Acceleration of Effective Date
Acceleration Request
Requested
Date: March 14, 2024
Requested
Time: 4:45 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 4:45 P.M., Eastern Time, on March 14, 2024, or as soon thereafter as practicable, or at such other
time as the Company or its outside counsel, Cravath, Swaine & Moore 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/
Tim Carson
Name:
Tim Carson
Title:
Managing Director
J.P. MORGAN SECURITIES LLC
By:
/s/ Caroline Cutler Osei
Name:
Caroline Cutler Osei
Title:
Vice President
MORGAN STANLEY & CO. LLC
By:
/s/ Aderike Ajao
Name:
Aderike Ajao
Title:
Vice President
[Signature Page to Underwriters’
Acceleration Request]