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UPLOAD Filing

Virgin Galactic Holdings, Inc
Date: Jan. 15, 2026 · CIK: 0001706946 · Accession: 0000000000-26-000591

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File numbers found in text: 333-292647

Date
January 15, 2026
Author
Douglas Ahrens
Form
UPLOAD
Company
Virgin Galactic Holdings, Inc

Letter

January 15, 2026 Douglas Ahrens Chief Financial Officer Virgin Galactic Holdings, Inc 1700 Flight Way Tustin, CA 92782 Re:Virgin Galactic Holdings, Inc Registration Statement on Form S-3 Filed January 9, 2026 File No. 333-292647 Dear Douglas Ahrens: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:David Ni

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January 15, 2026
Douglas Ahrens
Chief Financial Officer
Virgin Galactic Holdings, Inc
1700 Flight Way
Tustin, CA 92782
Re:Virgin Galactic Holdings, Inc
Registration Statement on Form S-3
Filed January 9, 2026
File No. 333-292647
Dear Douglas Ahrens:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Liz Packebusch at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:David Ni