Correspondence 0001558370-23-011369 from Desktop Metal, Inc. (DM) (CIK 0001754820)
Desktop Metal, Inc. (DM) (CIK 0001754820)
Date: June 23, 2023 · CIK: 0001754820 · Accession: 0001558370-23-011369
AI Filing Summary & Sentiment
File numbers found in text: 333-271811
Letter
June 23, 2023
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: Alexandra Barone
Re: Desktop Metal, Inc.
Registration Statement on Form S-3
Filed June 20, 2023
Registration No. 333-271811
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 June 27, 2023, at 4:30 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 Jennifer A. Yoon of Latham & Watkins LLP, counsel to the Company, at (617) 880-4540, or in her absence, Elisabeth M. Martin at (617) 948-6018, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely,
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CORRESP 1 filename1.htm June 23, 2023 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: Alexandra Barone Re: Desktop Metal, Inc. Registration Statement on Form S-3 Filed June 20, 2023 Registration No. 333-271811 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 June 27, 2023, at 4:30 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 Jennifer A. Yoon of Latham & Watkins LLP, counsel to the Company, at (617) 880-4540, or in her absence, Elisabeth M. Martin 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 Jennifer A. Yoon, Latham & Watkins LLP