ODDITY Tech Ltd. 

8 Haharash Street 

Tel Aviv-Jaffa 6761304, Israel

 

July 14, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.

Washington, D.C. 20549-6010

 

Attention:	Alan Campbell
	Joshua Gorsky
	Mary Mast
	Sasha Parikh

 

Re:

ODDITY Tech Ltd.

Registration Statement on Form F-1 (File No. 333-272890)

Request for Acceleration of Effective Date

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1, as amended (File No. 333-272890) (the “Registration Statement”), of ODDITY Tech Ltd. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on July 18, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Alison Haggerty at (212) 906-1320.

 

Thank you for your assistance in this matter.

 

[Signature Page Follows]

 

 

	Very truly yours,
	ODDITY Tech Ltd.

 

	By:	/s/ Lindsay Drucker Mann
		Name:	Lindsay Drucker Mann
		Title:	Chief Financial Officer

 

cc:	(via email)
	Oran Holtzman, Chief Executive Officer, ODDITY Tech Ltd.
	Jonathan Truppman, Esq., Chief Legal Officer, ODDITY Tech Ltd.
	Marc D. Jaffe, Esq., Latham & Watkins LLP
	Ian D. Schuman, Esq., Latham & Watkins LLP
	Alison Haggerty, Esq., Latham & Watkins LLP
	Michael Kaplan, Esq., Davis Polk & Wardwell LLP
	Roshni Banker Cariello, Esq., Davis Polk & Wardwell LLP