Oculis Holding AG
Bahnhofstrasse 7
CH-6300
Zug, Switzerland
February 2, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Li Xiao |
| Daniel Gordon |
| Daniel Crawford |
| Ada D. Sarmento |
| Re: | Oculis Holding AG |
| Registration Statement on Form F-4 |
| File No. 333-268201 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Oculis Holding AG, a stock corporation (Aktiengesellschaft) incorporated and existing under the laws of Switzerland (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form F-4 (File No. 333-268201), as amended, to 4:00 p.m. Eastern Time on February 3, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes Derek Dostal of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact Derek Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
| Very truly yours, |
| /s/ Eduardo Bravo Fernandez de Araoz |
| Eduardo Bravo Fernandez de Araoz, Principal Executive Officer, Oculis Holding AG |
| cc: | Derek Dostal, Davis Polk & Wardwell LLP |