0001775625-22-000087.txt : 20221103 0001775625-22-000087.hdr.sgml : 20221103 20221003081230 ACCESSION NUMBER: 0001775625-22-000087 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221003 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 Document

SMILEDIRECTCLUB, INC.
414 UNION STREET
NASHVILLE, TN 37219

VIA EDGAR
October 3, 2022
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Alan Campbell

Re: SmileDirectClub, Inc.
Registration Statement on Form S-3
File No. 333-267370
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333- 267370) (the “Registration Statement”) of SmileDirectClub, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on October 4, 2022, or at such later time as the Company or its counsel may orally request via telephone call to the staff. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Skadden, Arps, Slate, Meagher & Flom LLP by calling David Goldschmidt at (212) 735-3574.
If you have any questions regarding the foregoing, please do not hesitate to contact David Goldschmidt at (212) 735-3574, of Skadden, Arps, Slate, Meagher & Flom LLP. Thank you in advance for your consideration.


Sincerely,
/s/ Susan Greenspon Rammelt            
Name:     Susan Greenspon Rammelt
Title:      Chief Legal Officer, EVP, Business Affairs,
                Secretary
                            

cc:    David Goldschmidt, Skadden, Arps, Slate, Meagher & Flom LLP