United States securities and exchange commission logo

                             July 7, 2021

       Paul Badawi
       President and Chief Executive Officer
       Sight Sciences, Inc.
       4040 Campbell Ave, Suite 100
       Menlo Park CA 94025

                                                        Re: Sight Sciences,
Statement on Form S-1
dated July 1, 2021
                                                            CIK No. 0001531177

       Dear Mr. Badawi:

             We have reviewed your amended registration statement and have the
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
9, 2021 letter.

       Correspondence dated July 1, 2021

       Critical Accounting Policies and Estimates
       Stock-Based Compensation and Fair Value of Common Stock, page 116

   1.                                                   In your letter dated
July 1, 2021 you indicate that you used linear interpolation between
                                                        two valuation dates as
a methodology by which to determine the fair value per share for
                                                        financial reporting
purposes. Please revise your disclosure to be consistent with your
   2.                                                   In Note 11 on page F-56
of your Amendment 1 to Form DRS, you state that the weighted-
                                                        average grant date fair
value of options granted during the three months ended March 31,
                                                        2021 was $13.76. On
page 6 of your response, it appears that the fair value was $17.22
 Paul Badawi
Sight Sciences, Inc.
July 7, 2021
Page 2
       for the February 9, 2021 option grants and $17.90 for the February 23,
2021 option grants.
       Please revise or advise.
3.     In your subsequent event footnote on page F-60, please disclose the
       compensation expense associated with your equity awards that were issued
May 25,
       2021 and the periods over which it will be recognized. Refer to ASC
       You may contact Sasha Parikh at 202-551-3627 or Brian Cascio at
202-551-3676 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7967 or Tim Buchmiller at 202-551-3635 with
any other

FirstName LastNamePaul Badawi
                                                           Division of
Corporation Finance
Comapany NameSight Sciences, Inc.
                                                           Office of Life
July 7, 2021 Page 2
cc:       Peter N. Handrinos, Esq.
FirstName LastName