Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
BofA Securities Inc.
One Bryant Park
New York, New York 10036
Citigroup Global Markets Inc.
388 Greenwich Street
New York, New York 10013
Piper Sandler & Co.
U.S. Bancorp Center
800 Nicollet Mall
Minneapolis, Minnesota 55402
July 12, 2021
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Sasha Parikh |
Brian Cascio |
Dillon Hagius |
Tim Buchmiller |
Re: | Sight Sciences, Inc. |
Registration Statement on Form S-1, as amended (File No. 333-257320)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the Act), we, the representatives of the several underwriters (the Representatives), hereby join in the request of Sight Sciences, Inc. (the Company) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended, so that it will be declared effective at 3:00 PM, Eastern Standard Time, on July 14, 2021 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Latham & Watkins, LLP, may orally request via telephone call to the staff that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we, as the Representatives, wish to advise you that there have been, or there will be, distributed to each underwriter or dealer who is reasonably anticipated to participate in the distribution of the securities as many copies of the preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance.
[Signature Page Follows]
Very truly yours, | ||
MORGAN STANLEY & CO. LLC BOFA SECURITIES, INC. CITIGROUP GLOBAL MARKETS INC. PIPER SANDLER & CO. | ||
As representatives of the several underwriters | ||
MORGAN STANLEY & CO. LLC | ||
By: | /s/ Chris Rigoli | |
Name: Chris Rigoli | ||
Title: Vice President | ||
BOFA SECURITIES, INC. | ||
By: | /s/ Milton Hsu | |
Name: Milton Hsu | ||
Title: Managing Director, Head of Med Tech | ||
CITIGROUP GLOBAL MARKETS INC. | ||
By: | /s/ Pranjal Gambhir | |
Name: Pranjal Gambhir | ||
Title: Managing Director | ||
PIPER SANDLER & CO. | ||
By: | /s/ Neil Riley | |
Name: Neil Riley | ||
Title: Managing Director |
[Signature Page to Request for Acceleration of Effectiveness]