<SEC-DOCUMENT>0001140361-22-019145.txt : 20220803
<SEC-HEADER>0001140361-22-019145.hdr.sgml : 20220803
<ACCEPTANCE-DATETIME>20220513172935
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-019145
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Waldencast Acquisition Corp.
		CENTRAL INDEX KEY:			0001840199
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10 BANK STREET, SUITE 560
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10606
		BUSINESS PHONE:		(917) 546-6828

	MAIL ADDRESS:	
		STREET 1:		10 BANK STREET, SUITE 560
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Waldencast Acquisition Corp.
		DATE OF NAME CHANGE:	20210112
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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          <div style="text-align: center; font-size: 12pt;">SKADDEN, ARPS, SLATE, MEAGHER &amp; FLOM LLP</div>
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          <div style="text-align: center;">ONE MANHATTAN WEST</div>
          <div style="text-align: center;">NEW YORK, NY 10001</div>
          <div style="text-align: center;">------</div>
          <div style="text-align: center;">TEL: (212) 735-3000</div>
          <div style="text-align: center;">FAX: (212) 735-2000</div>
          <div style="text-align: center;">WWW.SKADDEN.COM</div>
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          <div style="text-align: center; font-size: 8pt;">FIRM/AFFILIATE</div>
          <div style="text-align: center; font-size: 8pt;">OFFICES</div>
          <div style="text-align: center; font-size: 8pt;">-----------</div>
          <div style="text-align: center; font-size: 8pt;">BOSTON</div>
          <div style="text-align: center; font-size: 8pt;">CHICAGO</div>
          <div style="text-align: center; font-size: 8pt;">HOUSTON</div>
          <div style="text-align: center; font-size: 8pt;">LOS ANGELES</div>
          <div style="text-align: center; font-size: 8pt;">PALO ALTO</div>
          <div style="text-align: center; font-size: 8pt;">WASHINGTON, D.C.</div>
          <div style="text-align: center; font-size: 8pt;">WILMINGTON</div>
          <div style="text-align: center; font-size: 8pt;">-----------</div>
          <div style="text-align: center; font-size: 8pt;">BEIJING</div>
          <div style="text-align: center; font-size: 8pt;">BRUSSELS</div>
          <div style="text-align: center; font-size: 8pt;">FRANKFURT</div>
          <div style="text-align: center; font-size: 8pt;">HONG KONG</div>
          <div style="text-align: center; font-size: 8pt;">LONDON</div>
          <div style="text-align: center; font-size: 8pt;">MOSCOW</div>
          <div style="text-align: center; font-size: 8pt;">MUNICH</div>
          <div style="text-align: center; font-size: 8pt;">PARIS</div>
          <div style="text-align: center; font-size: 8pt;">S&#195;O PAULO</div>
          <div style="text-align: center; font-size: 8pt;">SEOUL</div>
          <div style="text-align: center; font-size: 8pt;">SHANGHAI</div>
          <div style="text-align: center; font-size: 8pt;">SINGAPORE</div>
          <div style="text-align: center; font-size: 8pt;">TOKYO</div>
          <div style="text-align: center; font-size: 8pt;">TORONTO</div>
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          <div style="text-align: center; font-size: 8pt;">DIRECT DIAL</div>
          <div style="text-align: center; font-size: 8pt;">(212) 735-2297</div>
          <div style="text-align: center; font-size: 8pt;">DIRECT FAX</div>
          <div style="text-align: center; font-size: 8pt;">(917) 777-2297</div>
          <div style="text-align: center; font-size: 8pt;">EMAIL ADDRESS</div>
          <div style="text-align: center; font-size: 8pt;">Maxim.MayerCesiano@Skadden.Com</div>
          <div>&#160;</div>
          <div>&#160;</div>
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  <div><br>
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  May 13, 2022
  <div><br>
  </div>
  <div style="font-style: italic; font-weight: bold;">Via EDGAR</div>
  <div>Securities and Exchange Commission</div>
  <div>Division of Corporation Finance</div>
  <div>100 F Street, N.E.</div>
  <div>Washington, D.C. 20549<br>
  </div>
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          <div>Attn:</div>
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          <div>Jane Park</div>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div>Dorrie Yale</div>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div>Jenn Do</div>
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          <div>Lynn Dicker</div>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
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          <div>Division of Corporation Finance</div>
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          <div>Office of Life Sciences</div>
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          <div>Re:</div>
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          <div style="font-weight: bold;">Waldencast Acquisition Corp.</div>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
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          <div style="font-weight: bold;">Amendment No. 3 to Registration Statement on Form F-4</div>
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          <div style="font-weight: bold;">Filed April 27, 2022</div>
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          <div style="font-weight: bold;">File No. 333-262692</div>
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  </div>
  <div>Ladies and Gentlemen:</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">On behalf of our client, Waldencast Acquisition Corp. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;), we submit this letter setting forth the responses of the Company to
    the comments provided by the staff (the &#8220;<font style="font-weight: bold; font-style: italic;">Staff</font>&#8221;) of the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold; font-style: italic;">Commission</font>&#8221;) in its comment letter
    dated May 11, 2022 (the &#8220;<font style="font-weight: bold; font-style: italic;">Comment Letter</font>&#8221;) with respect to amendment no. 3 to the registration statement on Form F-4 filed with the Commission by the Company on April 27, 2022.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">Concurrently with the filing of this letter, the Company is publicly filing, via the EDGAR system of the Commission, Amendment No. 4 to the Registration Statement on Form F-4 (the &#8220;<font style="font-weight: bold; font-style: italic;">Amended Registration Statement</font>&#8221;) in response to the Staff&#8217;s comments. The Amended Registration Statement also includes other changes that are intended to update, clarify and render more complete
    the information contained therein.</div>
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  <div style="text-align: justify;">May 13, 2022</div>
  <div style="text-align: justify;">Page 2</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">For your convenience, we have set forth each comment of the Staff from the Comment Letter in bold and italics below and provided our response below each comment. Unless otherwise indicated, capitalized
    terms used herein have the meanings assigned to them in the Amended Registration Statement.</div>
  <div><br>
  </div>
  <div><u>Amendment No. 3 to Form F-4 filed April 27, 2022</u></div>
  <div><br>
  </div>
  <div><u>Questions and Answers for Shareholders of Waldencast, Q: What equity stake will current Waldencast shareholders, Obagi Shareholders and Milk Members hold in Waldencast plc . . ., page xxvi</u></div>
  <div><br>
  </div>
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        <td style="width: 18pt; vertical-align: top; align: right;">1.</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-style: italic; font-weight: bold;">We acknowledge your response and revised disclosures to prior comment 4. Please also add disclosure as appropriate, including in a risk factor, to explain the combined aggregate post-transaction
            ownership of the Sponsor and its affiliates, including holdings through Beauty FPA Investor.</div>
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  <div style="text-align: justify; margin-left: 36pt;"><u>Response</u>: In response to the Staff&#8217;s comment, the Company has revised its disclosures on the cover page and pages xxvi, 13, 105 and 115 of the Amended Registration Statement.</div>
  <div><br>
  </div>
  <div><u>Summary of the Proxy Statement/Prospectus, Obagi, page 2</u></div>
  <div><br>
  </div>
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        <td style="width: 18pt; vertical-align: top; align: right;">2.</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-style: italic; font-weight: bold;">We acknowledge your revised disclosures in response to prior comment 2, which now focuses on Obagi and its beliefs. Please further revise the disclosure to (1) state that you have also not
            received any communications from the FDA or similar regulatory authorities, as you indicate in your response letter, (2) explain that if the FDA chooses to pursue an enforcement action, it may choose to pursue one against you in addition to
            Obagi, and (3) explain that if the FDA pursues enforcement, you may be required to remove your HQ products from the market until you obtain FDA approval. Please also revise the fourth sentence in this paragraph to clearly explain that although
            prescription-strength drug products require FDA approval, you have not sought nor obtained FDA premarket approval or foreign regulatory authorities&#8217; authorization for any of your products, as you make clear on page 49.</div>
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  <div style="text-align: justify; margin-left: 36pt;"><u>Response</u>: In response to the Staff&#8217;s comment, the Company has revised its disclosures on page 2 of the Amended Registration Statement.</div>
  <div><br>
  </div>
  <div><u>World Class Research and Development (R&amp;D), page 287</u></div>
  <div><br>
  </div>
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        <td style="width: 18pt; vertical-align: top; align: right;">3.</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-style: italic; font-weight: bold;">We note your disclosure on page 287 that Obagi has conducted safety tests in addition to more than thirty studies with leading academic institutions for its Nu-Derm System, Obagi-C Rx System and
            CLENZIderm System. We also refer to your disclosure on pages 51 and 284 that the FDA has previously cited evidence that HQ may be related to a skin condition called ochronosis after use of concentrations as low as 1 to 2 percent and recently
            describing serious side effects associated with using skin products containing 2% HQ such as skin rashes, facial swelling and skin discoloration. Please expand your disclosure to discuss serious adverse side effects that were observed in the
            various safety tests and studies using concentrations of 4% HQ in any of Obagi&#8217;s products, if any.</div>
        </td>
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  </div>
  <div style="text-align: justify; margin-left: 36pt;"><u>Response</u>: In response to the Staff&#8217;s comment, the Company has revised its disclosures on pages 288 and 289 of the Amended Registration Statement.</div>
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  <div>
    <div style="text-align: justify;">May 13, 2022</div>
    <div style="text-align: justify;">Page 3<br>
    </div>
  </div>
  <div><br>
  </div>
  <div><u>Exhibits</u></div>
  <div><br>
  </div>
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        <td style="width: 18pt; vertical-align: top; align: right;">4.</td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-style: italic; font-weight: bold;">It is inappropriate for counsel to limit its opinion to certain documents. Accordingly, please ask Jersey counsel to revise the language in Section 1 to clarify that counsel has examined all
            documents that it has deemed necessary to render its opinion. It is inappropriate to include assumptions that are too broad or assume material facts underlying the opinion. The assumptions set forth in paragraphs 2.2, 2.3, 2.4 and 2.8 of your
            Jersey counsel&#8217;s form of opinion filed as Exhibit 5.1 appear to assume material facts underlying the opinion. Please also ensure that the various assumptions in your U.S. counsel&#8217;s opinion relating to matters such as good standing or due
            authorization or the lack of requisite approvals are appropriately covered by Jersey counsel, or revise. Please have your counsels file revised versions of the opinions.</div>
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  </div>
  <div style="text-align: justify; margin-left: 36pt;"><u>Response</u>: The Company respectfully acknowledges the Staff&#8217;s comment, and advises the Staff that the assumptions set out in its U.S. counsel&#8217;s opinion filed as Exhibit 5.2 relating to matters
    such as good standing, due authorization and lack of requisite approvals are addressed by its Jersey counsel in its opinion filed as Exhibit 5.1 at paragraphs 5.2 and 5.3. Paragraphs 5.2 and 5.3 set forth the Company&#8217;s Jersey counsel&#8217;s opinion on,
    among other things, the good standing of the Company and the due authorization of the issue of the ordinary shares of the Company (&#8220;<font style="font-weight: bold; font-style: italic;">Ordinary Shares</font>&#8221;) when issued by the Company in accordance
    with the Company&#8217;s memorandum and articles of association in effect at the time of issuance of the opinion (&#8220;<font style="font-weight: bold; font-style: italic;">Memorandum and Articles</font>&#8221;). The Company&#8217;s Jersey counsel&#8217;s opinion on these matters
    is based on the assumptions and qualifications set out in Exhibit 5.1, such as the assumption at paragraph 2.6 that the Ordinary Shares have been issued in accordance with the Memorandum and Articles, the memorandum and articles of association in force
    at the time of issue of such Ordinary Shares and the laws of the Cayman Islands.</div>
  <div><br>
  </div>
  <div style="text-align: justify; margin-left: 36pt;">In response to the Staff&#8217;s comment, the Company has included a revised version of Exhibit 5.1 to the Amended Registration Statement to clarify that counsel has examined all documents that it has deemed
    necessary to render its opinion and to remove the assumptions set forth in paragraphs 2.2, 2.3, 2.4 and 2.8.</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center;">*&#160; &#160;&#160; *&#160; &#160;&#160; *&#160; &#160;&#160; *</div>
  <div style="text-align: center;"> <br>
  </div>
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  <div>
    <div style="text-align: justify;">May 13, 2022</div>
    <div style="text-align: justify;">Page 4<br>
    </div>
  </div>
  <div>
    <div><br>
    </div>
  </div>
  <div style="text-align: justify;">We hope that the foregoing has been responsive to the Staff&#8217;s comments and look forward to resolving any outstanding issues as quickly as possible. Please direct any questions or comments regarding the foregoing to me at
    (212) 735-2297.</div>
  <div><br>
  </div>
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          <div>Very truly yours,</div>
        </td>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">&#160;</td>
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        <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
        <td style="width: 50%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Maxim O. Mayer-Cesiano</div>
        </td>
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        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td style="width: 50%; vertical-align: top;">
          <div>Maxim O. Mayer-Cesiano</div>
        </td>
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  </div>
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          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Michel Brousset</div>
        </td>
      </tr>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Waldencast Acquisition Corp.</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
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        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Gregg A. Noel</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
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        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Paul T. Schnell</div>
        </td>
      </tr>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</div>
        </td>
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        <td style="width: 95%; vertical-align: top;">&#160;</td>
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          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Michael J. Schwartz</div>
        </td>
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
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        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
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      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>R. Scott Shean</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Latham &amp; Watkins LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>B. Shayne Kennedy</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Latham &amp; Watkins LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Andrew Clark</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Latham &amp; Watkins LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Phillip S. Stoup</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Latham &amp; Watkins LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>Daniel J. Espinoza</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Goodwin Procter LLP</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div>cc:</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div>W. Stuart Ogg</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">
          <div style="font-style: italic;">Goodwin Procter LLP</div>
        </td>
      </tr>

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