July 12, 2021
Via EDGAR Transmission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
| Attention: | Sasha Parikh |
| Brian Cascio |
| Dillon Hagius |
| Tim Buchmiller |
| Re: | Sight Sciences, Inc. |
| Registration Statement on Form S-1 |
| Filed July 8, 2021 |
| Registration No. 333-257320 |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on July 14, 2021, at 3:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Sight Sciences, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Wesley C. Holmes of Latham & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Peter N. Handrinos at (617) 948-6060, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours, | ||
| Sight Sciences, Inc. | ||
| By: | /s/ Paul Badawi | |
| Paul Badawi | ||
| President and Chief Executive Officer | ||
| cc: | Wesley C. Holmes, Esq., Latham & Watkins LLP |
Peter N. Handrinos, Esq., Latham & Watkins LLP