0001104659-19-049307.txt : 20191009 0001104659-19-049307.hdr.sgml : 20191009 20190909153440 ACCESSION NUMBER: 0001104659-19-049307 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SmileDirectClub, Inc. CENTRAL INDEX KEY: 0001775625 STANDARD INDUSTRIAL CLASSIFICATION: DENTAL EQUIPMENT & SUPPLIES [3843] IRS NUMBER: 834505317 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 414 UNION STREET CITY: NASHVILLE STATE: TN ZIP: 37219 BUSINESS PHONE: 8008487566 MAIL ADDRESS: STREET 1: 414 UNION STREET CITY: NASHVILLE STATE: TN ZIP: 37219 CORRESP 1 filename1.htm

 

SmileDirectClub, Inc.

414 Union Street

Nashville, Tennessee 37219

 

September 9, 2019

 

VIA EDGAR AND EMAIL

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549

Attn:                    Heather Percival

Amanda Ravitz

 

Re:                             SmileDirectClub, Inc.

Registration Statement on Form S-1 (File No. 333-233315)

Request for Acceleration of Effective Date

 

Ladies and Gentlemen:

 

We refer to the registration statement on Form S-1 (File No. 333- 233315) (as amended, the “Registration Statement”), of SmileDirectClub, Inc. (the “Company”), relating to the registration of the Company’s Class A common stock, par value $0.0001 per share.

 

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 P.M. (Eastern time) on Wednesday, September 11, 2019, 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.

 

Please call David J. Goldschmidt of Skadden, Arps, Slate, Meagher & Flom LLP, at (212) 735-3574, to confirm the effectiveness of the Registration Statement.

 

 

Very truly yours,

 

 

 

 

SmileDirectClub, Inc.

 

 

 

 

By:

/s/ David Katzman

 

 

Name:

David Katzman

 

 

Title:

Chief Executive Officer and Chairman (Principal Executive Officer)