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
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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