December 11, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Attention: | Scott Anderegg |
Lilyanna Peyser
Stephen Kim
Lyn Shenk
| Re: | ContextLogic Inc. |
Registration Statement on Form S-1 (File No. 333-250531)
Ladies and Gentlemen:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between December 7, 2020 and the date hereof, approximately 6,450 copies of the Preliminary Prospectus dated December 7, 2020 were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement.
We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Tuesday, December 15, 2020 or as soon thereafter as practicable.
[Signature page follows]
Very truly yours,
GOLDMAN SACHS & CO. LLC
J.P. MORGAN SECURITIES LLC
BOFA SECURITIES, INC.
As representatives of the Underwriters
| By: | Goldman Sachs & Co. LLC |
| By: |
/s/ William D. Connolly III | |
| Name: William D. Connolly III Title: Managing Director | ||
| By: |
J.P. Morgan Securities LLC |
| By: |
/s/ Bianca Buck | |
| Name: Bianca Buck Title: VP TMT ECM | ||
| By: |
BofA Securities, Inc. |
| By: |
/s/ Michael Lilioia | |
| Name: Michael Lilioia Title: Director | ||