SEC Comment Letter 0000000000-23-005075 to Desktop Metal, Inc. (DM) (CIK 0001754820)
Desktop Metal, Inc. (DM) (CIK 0001754820)
Date: May 12, 2023 · CIK: 0001754820 · Accession: 0000000000-23-005075
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File numbers found in text: 333-271811
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United States securities and exchange commission logo
May 12, 2023
Ric Fulop
Chief Executive Officer and Chairman
Desktop Metal, Inc.
63 3rd Avenue
Burlington, Massachusetts 01803
Re:Desktop Metal, Inc.
Registration Statement on Form S-3
Filed May 10, 2023
File No. 333-271811
Dear Ric Fulop:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jennifer A. Yoon, Esq.