THE HONEST COMPANY, INC.
12130 Millennium #500
Los Angeles, California 90094
April 30, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Cara Wirth, Erin Jaskot, Aamira Chaudhry and Theresa Brillant
Re: | The Honest Company, Inc. |
Registration Statement on Form S-1, as amended (File No. 333-255150)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, The Honest Company, Inc. (the Company) hereby requests that the U.S. Securities and Exchange Commission (the Commission) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended to date, the Registration Statement) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on May 4, 2021, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the Staff.
Once the Registration Statement has been declared effective, please orally confirm that event with C. Thomas Hopkins of Cooley LLP at (310) 883-6417, or in his absence, Sara Semnani of Cooley LLP at (310) 883-6467, Siana Lowrey of Cooley LLP at (415) 693-2150, or Carlos Ramirez at (858) 550-6157.
Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Companys request for acceleration of the effectiveness of the Registration Statement.
[Signature page follows]
Very truly yours, | ||
The Honest Company, Inc. | ||
/s/ Nikolaos Vlahos | ||
By: | Nikolaos Vlahos | |
Title: | Chief Executive Officer |
[Signature Page to Acceleration Request]