December 11, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Scott Anderegg |
Lilyanna Peyser
Stephen Kim
Kyn Shenk
| Re: | ContextLogic Inc. |
Registration Statement on Form S-1
File No. 333-250531
Request for Acceleration of Effective Date
Requested Date: Tuesday, December 15, 2020
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ContextLogic Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-250531) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, by calling Jeffrey Vetter at (650) 463-5335.
[Signature page follows]
Securities and Exchange Commission
December 11, 2020
Page 2
| Sincerely,
CONTEXTLOGIC INC. | ||
| By: | /s/ Rajat Bahri | |
| Rajat Bahri Chief Financial Officer Principal Financial Officer | ||
| cc: | Devang S. Shah, ContextLogic Inc. |
Renee Jackson, ContextLogic Inc.
Jilliana Wong, ContextLogic Inc.
Ilan Lovinsky, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Jeffrey R. Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Ryan Gunderson, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Colin Conklin, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Dave Peinsipp, Cooley LLP
Eric Jensen, Cooley LLP
Calise Cheng, Cooley LLP