SEC Comment Letter for ContextLogic Holdings Inc. (LOGC) (CIK 0002064307) (LOGC) — Jan 6, 2026

ContextLogic Holdings Inc. (LOGC) (CIK 0002064307)
Date: Jan. 6, 2026 · CIK: 0002064307 · Accession: 0000000000-26-000095

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 6, 2026

Author

Mark Ward

Form

UPLOAD

Company

ContextLogic Holdings Inc. (LOGC) (CIK 0002064307)

Letter

January 6, 2026 Mark Ward President ContextLogic Holdings Inc. 2648 International Blvd., Ste 301 Oakland, CA 94601 Re:ContextLogic Holdings Inc. Draft Registration Statement on Form S-1 Submitted December 23, 2025 CIK No. 0002064307 Dear Mark Ward: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:David A. Curtiss

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January 6, 2026
Mark Ward
President
ContextLogic Holdings Inc.
2648 International Blvd., Ste 301
Oakland, CA 94601
Re:ContextLogic Holdings Inc.
Draft Registration Statement on Form S-1
Submitted December 23, 2025
CIK No. 0002064307
Dear Mark Ward:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and
time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:David A. Curtiss

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