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Correspondence 0001140361-26-001623 from ContextLogic Holdings Inc. (LOGC)

ContextLogic Holdings Inc.
Date: Jan. 20, 2026 · CIK: 0002064307 · Accession: 0001140361-26-001623

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File numbers found in text: 333-292806

Date
January 20, 2026
Author
By
Form
CORRESP
Company
ContextLogic Holdings Inc.

Letter

Re:

2648 International Blvd., Ste 301 Oakland, CA 94601 (415) 965-8476

January 20, 2026

VIA EDGAR

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549

ContextLogic Holdings Inc.

Registration Statement on Form S-1, as amended (File No. 333-292806)

Acceleration Request

Ladies and Gentlemen:

ContextLogic Holdings Inc. hereby requests that the Commission take appropriate action to cause the above-captioned Registration Statement on Form S-1, as amended to become effective at 9:00 a.m., Eastern Standard time, on January 22, 2026, or as soon thereafter as possible.

We respectfully request that we be notified of the effectiveness of the Registration Statement by telephone call to David A. Curtiss of McDermott Will & Schulte LLP at (212) 756-2715. Questions or comments regarding any matters with respect to the Registration Statement may also be directed to David A. Curtiss at the phone number above. We appreciate your assistance and cooperation in this matter.

Sincerely,
By:

Show Raw Text
CORRESP
 1
 filename1.htm

  2648 International Blvd., Ste 301
 Oakland, CA 94601
 (415) 965-8476

 January 20, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, DC 20549

 Re:

 ContextLogic Holdings Inc.

 Registration Statement on Form S-1, as amended (File No. 333-292806)

 Acceleration Request

 Ladies and Gentlemen:

 ContextLogic Holdings Inc. hereby requests that the Commission take appropriate action to cause the above-captioned Registration Statement on Form S-1, as amended to become effective at 9:00 a.m., Eastern Standard time,
 on January 22, 2026, or as soon thereafter as possible.

 We respectfully request that we be notified of the effectiveness of the Registration Statement by telephone call to David A. Curtiss of McDermott Will & Schulte LLP at (212) 756-2715. Questions or comments regarding
 any matters with respect to the Registration Statement may also be directed to David A. Curtiss at the phone number above. We appreciate your assistance and cooperation in this matter.

 Sincerely,

 By:

 /s/ Mark Ward

 Mark Ward

 President

 ContextLogic Holdings Inc.

 cc:

 David A. Curtiss

 McDermott Will & Schulte LLP