July 13, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Jessica Ansart
| Re: | 23andMe Holding Co. |
Registration Statement on Form S-1
File No. 333-257768
Dear Ms. Ansart:
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 S-1 (File No. 333-257768) of 23andMe Holding Co. (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Washington D.C. time, on July 15, 2021, or as soon thereafter as practicable.
Please call Celia Soehner of Morgan, Lewis & Bockius LLP at (412) 560-7441 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | ||
| 23ANDME HOLDING CO. | ||
| By: | /s/ Steven Schoch | |
| Steven Schoch | ||
| Chief Financial and Chief Accounting Officer | ||
| cc: | Marlee S. Myers |
Morgan, Lewis & Bockius LLP
| cc: | Kathy Hibbs |
Chief Legal and Regulatory Officer, 23andMe Holding Co.
[Signature Page to Acceleration Request for Effectiveness of Registration Statement]