0001628280-19-007040.txt : 20190620 0001628280-19-007040.hdr.sgml : 20190620 20190520162406 ACCESSION NUMBER: 0001628280-19-007040 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190520 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Guardant Health, Inc. CENTRAL INDEX KEY: 0001576280 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEDICAL LABORATORIES [8071] IRS NUMBER: 454139254 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 505 PENOBSCOT DR. CITY: REDWOOD CITY STATE: CA ZIP: 94063 BUSINESS PHONE: 855-698-8887 MAIL ADDRESS: STREET 1: 505 PENOBSCOT DR. CITY: REDWOOD CITY STATE: CA ZIP: 94063 CORRESP 1 filename1.htm Document


Guardant Health, Inc.
505 Penobscot Dr.
Redwood City, California 94063
May 20, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention:    Ruairi Regan
Re:
Guardant Health, Inc. Registration Statement on Form S-1 Filed on May 20, 2019
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 acceleration of the effective date of the Registration Statement on Form S-1 filed on May 20, 2019 (the “Registration Statement”) of Guardant Health, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on May 22, 2019, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Shayne Kennedy at (714) 755-8181 or, in his absence, Drew Capurro at (714) 755-8008.
Thank you for your assistance in this matter.
Very truly yours,
 
 
GUARDANT HEALTH, INC.
 
 
By:
/s/ Helmy Eltoukhy
 
Helmy Eltoukhy
 
Chief Executive Officer
CC:
Michael Wiley, Guardant Health, Inc.
 
B. Shayne Kennedy, Latham & Watkins LLP
 
Charles S. Kim, Cooley LLP