0001104659-21-127148.txt : 20211210 0001104659-21-127148.hdr.sgml : 20211210 20211018154031 ACCESSION NUMBER: 0001104659-21-127148 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211018 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Winc, Inc. CENTRAL INDEX KEY: 0001782627 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 452988896 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5340 ALLA RD., SUITE 105 CITY: LOS ANGELES, STATE: CA ZIP: 90066 BUSINESS PHONE: 408.348.0337 MAIL ADDRESS: STREET 1: 5340 ALLA RD., SUITE 105 CITY: LOS ANGELES, STATE: CA ZIP: 90066 CORRESP 1 filename1.htm

BofA Securities, Inc.

One Bryant Park

New York, New York 10036

October 18, 2021

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Suying Li; Joel Parker; Nicholas Lamparski; Jacqueline Kaufman

Re:	Winc, Inc.
	Registration Statement on Form S-1
	Filed on September 27, 2021, as amended
	File No. 333-259828

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as the representative of the several underwriters, hereby join in the request of Winc, Inc. (the “Company”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on October 20, 2021, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Latham & Watkins LLP, may request by telephone to the staff of the U.S. Securities and Exchange Commission.

Pursuant to Rule 460 under the Act, we, as the representative of the several underwriters, wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of 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 representative of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[Signature Page Follows]

	Very truly yours,

	BofA Securities, Inc.

	By:	/s/ Michele A.H. Allong
		Name: Michele A.H. Allong
		Title: Authorized Signatory

[Signature Page to Underwriters Acceleration Request Letter]