Lemonade, Inc.
5 Crosby Street, 3rd Floor
New York, NY 10013
December 27, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Re: | Lemonade, Inc. |
Registration Statement on Form S-4
File No. 333-261629
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Lemonade, Inc. (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-261629), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on December 29, 2021, or as soon as possible thereafter. The Registrant hereby authorizes Marc D. Jaffe, Robert M. Katz or John J. Slater, of Latham & Watkins LLP, to orally modify or withdraw this request for acceleration.
We request that we be notified of such effectiveness by a telephone call to Mr. Katz at (212) 906-1609 or, in his absence, Mr. Slater, of Latham & Watkins LLP, at (212) 906-1675. Thank you for your assistance.
Very truly yours, | |
Lemonade, Inc. | |
/s/ Tim Bixby | |
Tim Bixby | |
Chief Financial Officer |
cc: | Robert M. Katz, Latham & Watkins LLP |
John J. Slater, Latham & Watkins LLP | |
Rajab S. Abbassi, P.C., Kirkland & Ellis LLP | |
Sophia Hudson, P.C., Kirkland & Ellis LLP | |
Edward J. Lee, P.C., Kirkland & Ellis LLP |