Correspondence 0001104659-24-058562 from Desktop Metal, Inc. (DM) (CIK 0001754820)
Desktop Metal, Inc. (DM) (CIK 0001754820)
Date: May 8, 2024 · CIK: 0001754820 · Accession: 0001104659-24-058562
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File numbers found in text: 333-277056
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CORRESP
1
filename1.htm
May 8,
2024
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E. Washington, D.C. 20549
Attention:
Charli Wilson
Re: Desktop Metal, Inc.
Registration Statement on Form S-3
Filed February 14, 2024
Registration
No. 333-277056
Ladies and Gentlemen:
In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as
amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 so
that it will become effective on May 9, 2024, at 12:00 p.m., Eastern Time, or as soon thereafter as practicable, or at
such later time as Desktop Metal, Inc. (the “Company”) or its counsel may request via telephone call to the
staff. Please contact Elisabeth M. Martin of Latham & Watkins LLP, counsel to the Company, at (617) 948-6018, to provide
notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely,
Desktop Metal, Inc.
By:
/s/
Meg Broderick
Meg
Broderick
General
Counsel
cc: Elisabeth M. Martin, Latham &
Watkins LLP
Daniel S. Hoffman, Latham & Watkins LLP