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VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Re: FIGS, Inc.

Draft Registration Statement on Form S-1

Confidentially Submitted on September 3, 2021

CIK No. 0001846576

Ladies and Gentlemen:

We are providing this letter in connection with the above-referenced draft Registration Statement on Form S-1 (the “Registration Statement”) confidentially submitted by FIGS, Inc. (the “Company”) to the Securities and Exchange Commission (the “Commission”) on the date hereof.

On behalf of the Company, we confirm that the Company will publicly file the Registration Statement and any nonpublic draft(s) thereof with the Commission at least 48 hours prior to any requested effective time and date.

Please do not hesitate to contact me by telephone at (212) 906-1281 with any questions or comments regarding this submission.

Very truly yours,

/s/ Marc D. Jaffe

Marc D. Jaffe

of LATHAM & WATKINS LLP

September 3, 2021

Page 2

cc: Heather Hasson, Co-Chief Executive Officer, FIGS, Inc.

Trina Spear, Co-Chief Executive Officer, FIGS, Inc.

Jeffrey Lawrence, Chief Financial Officer, FIGS, Inc.

Ian Schuman, Latham & Watkins LLP

Alison Haggerty, Latham & Watkins LLP

Dave Peinsipp, Cooley LLP

Charles S. Kim, Cooley LLP

Kristin VanderPas, Cooley LLP

Dave Young, Cooley LLP