1LIFE HEALTHCARE, INC.
One Embarcadero Center, Suite 1900
San Francisco, CA 94111
June 22, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Chris Edwards
RE: 1Life Healthcare, Inc.
Registration Statement on Form S-1
File No. 333-239347
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 1Life Healthcare, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on June 24, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Milson Yu of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Milson Yu at (650) 843-5296.
[SIGNATURE PAGE FOLLOWS]
Very truly yours,
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1LIFE HEALTHCARE, INC.
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| By: | /s/ Bjorn B. Thaler | |
| Name: | Bjorn B. Thaler | |
| Title: | Chief Financial Officer |
| cc: | Lisa A. Mango, 1Life Healthcare, Inc. | |
| Matthew B. Hemington, Cooley LLP | ||
| John T. McKenna, Cooley LLP | ||
| Milson C. Yu, Cooley LLP | ||
| Alan F. Denenberg, Davis Polk & Wardwell LLP | ||
| Donald K. Lang, Davis Polk & Wardwell LLP |
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]
