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
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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