# EDGAR Filing Document

**Accession Number:** 0001907085
**File Stem:** 9999999997-22-001365
**Filing Date:** 2023-3
**Character Count:** 2645
**Document Hash:** 9a8de58be4ec5876138c1b6d9496a135
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-22-001365.hdr.sgml**: 20230815

**ACCESSION NUMBER**: 9999999997-22-001365

**CONFORMED SUBMISSION TYPE**: SEC STAFF LETTER

**CATEGORY**: REDACTED EXHIBIT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**ACTION DATE**: 20230331

**RECEIVED DATE**: 20220401

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Oddity Tech Ltd
- **CENTRAL INDEX KEY:** 0001907085
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SEC STAFF LETTER

**BUSINESS ADDRESS:**
- **STREET 1:** 8 HAHARASH
- **CITY:** TEL AVIV-JAFFA
- **STATE:** L3
- **ZIP:** 6761304
- **BUSINESS PHONE:** (551) 751-7495

**MAIL ADDRESS:**
- **STREET 1:** 8 HAHARASH
- **CITY:** TEL AVIV-JAFFA
- **STATE:** L3
- **ZIP:** 6761304

### Attached PDF Documents

**Attachment 1:** `filename1`

[LOGO]

DIVISION OF
CORPORATION FINANCE

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

March 31, 2022

Oran Holtzman

Chief Executive Officer

ODDITY Tech Ltd.

8 Haharash Street

Tel Aviv-Jaffa, 6761304, Israel

Re: ODDITY Tech Ltd.

Amendment No. 1 to Draft Registration Statement on Form F-1

Exhibit No. 10.7

Submitted March 15, 2022

CIK No. 0001907085

Dear Mr. Holtzman:

You have redacted information from the exhibit identified above asserting that the redacted information is not material and is the type of information that you treat as private or confidential. For us to assess your compliance with the form requirements, please supplementally provide us, within five business days, with an unredacted copy (marked to show where you have redacted information in your public filing) of the exhibit identified above.

Please contact the staff member associated with the review of this filing to discuss how to submit the unredacted copy of your exhibit. Given your conclusion that this information is private or confidential, do not respond by submitting correspondence on EDGAR or sending a response by email. Unless you tell us otherwise, we will assume that you want us to treat the requested supplemental materials, including unredacted documents and any related correspondence, as confidential while in our possession. We will destroy the supplemental materials at the end of our assessment unless doing so would be inconsistent with Rules 418 or 12b-4.

We will notify you of any comments we may have or that we have concluded our assessment of your compliance with the form.

Sincerely,

Division of Corporation Finance