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(917) 777-2297
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Maxim.MayerCesiano@Skadden.Com
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June 16, 2022 |
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Via EDGAR
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Securities and Exchange Commission
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Division of Corporation Finance
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100 F Street, N.E.
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Washington, D.C. 20549 |
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Attn:
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Jane Park
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Dorrie Yale
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Jenn Do |
Lynn Dicker
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Division of Corporation Finance
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Office of Life Sciences
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Re:
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Waldencast Acquisition Corp.
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Amendment No. 4 to Registration Statement on Form F-4
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Filed May 13, 2022
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File No. 333-262692
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1.
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We acknowledge your response to our prior comment 4. We note that there remain certain assumptions in U.S. counsel’s
opinion that are not appropriate unless sufficiently covered by a foreign counsel’s opinion, such as the assumptions set forth in paragraphs (d)(ii), (d)(iii), (e), (f), (g)(I) and (III), and (h). In addition, an opinion of counsel should
opine on the legality of the ordinary shares underlying the Waldencast plc Warrants. Refer to Staff Legal Bulletin No. 19. Please have your counsel file revised executed opinion(s) as applicable.
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Very truly yours,
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/s/ Maxim O. Mayer-Cesiano | |
Maxim O. Mayer-Cesiano
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cc:
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Michel Brousset
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Waldencast Acquisition Corp.
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cc:
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Gregg A. Noel
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Skadden, Arps, Slate, Meagher & Flom LLP
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cc:
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Paul T. Schnell
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Skadden, Arps, Slate, Meagher & Flom LLP
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cc:
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Michael J. Schwartz
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Skadden, Arps, Slate, Meagher & Flom LLP
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cc:
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R. Scott Shean
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Latham & Watkins LLP
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cc:
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B. Shayne Kennedy
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Latham & Watkins LLP
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cc:
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Andrew Clark
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Latham & Watkins LLP
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cc:
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Phillip S. Stoup
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Latham & Watkins LLP
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cc:
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Daniel J. Espinoza
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Goodwin Procter LLP
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cc:
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W. Stuart Ogg
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Goodwin Procter LLP
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