Sight Sciences, Inc. — Regulatory Filings 2021

Jul 12, 2021

CORRESP 1 filename1.htm CORRESP

July 12, 2021

Via EDGAR Transmission

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 4720

Washington, D.C. 20549

Attention: Sasha Parikh

Brian Cascio

Dillon Hagius

Tim Buchmiller

Re: Sight Sciences, Inc.

Registration Statement on Form S-1

Filed July 8, 2021

Registration No. 333-257320

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 the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on July 14, 2021, at 3:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Sight Sciences, Inc. (the “ Company ”) or its counsel may request via telephone call to the staff. Please contact Wesley C. Holmes of Latham & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Peter N. Handrinos at (617) 948-6060, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Sincerely yours,
Sight Sciences, Inc.
By:	/s/ Paul Badawi
	Paul Badawi
	President and Chief Executive Officer

cc: Wesley C. Holmes, Esq., Latham & Watkins LLP

Peter N. Handrinos, Esq., Latham & Watkins LLP