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SEC Company Response from Opendoor Technologies Inc. (OPEN) (CIK 0001801169) (OPEN) — Jan 21, 2021

Opendoor Technologies Inc. (OPEN) (CIK 0001801169)
Date: Jan. 21, 2021 · CIK: 0001801169 · Accession: 0001104659-21-006208

AI Filing Summary & Sentiment

File numbers found in text: 333-251529

Date
January 21, 2021
Author
Carrie Wheeler
Form
CORRESP
Company
Opendoor Technologies Inc. (OPEN) (CIK 0001801169)

Letter

Opendoor Technologies Inc.

1 Post Street, Floor 11

San Francisco, California 94104

January 21, 2021

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Opendoor Technologies Inc.

Registration Statement on Form S-1

Filed January 14, 2021

File No. 333-251529

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Opendoor Technologies Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-251529) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 22, 2021 or as soon as practicable thereafter.

* * * *

The Company requests that we be notified of such effectiveness by a telephone call to Rachel Sheridan of Latham & Watkins LLP at (202) 637-2139 or to Shagufa Hossain of Latham & Watkins LLP at (202) 637-2323 and that such effectiveness also be confirmed in writing.

Very truly yours,
Carrie Wheeler

Show Raw Text
CORRESP
1
filename1.htm

Opendoor Technologies Inc.

1 Post Street, Floor 11

San Francisco, California 94104

January 21, 2021

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:
        Opendoor Technologies Inc.

Registration Statement on Form S-1

Filed January 14, 2021

File No. 333-251529

To whom it may concern:

Pursuant to Rule 461(a)
under the Securities Act of 1933, as amended, Opendoor Technologies Inc. (the “Company”) hereby respectfully
requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-251529) be accelerated
by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 22, 2021 or as soon as practicable thereafter.

* * * *

The
Company requests that we be notified of such effectiveness by a telephone call to Rachel Sheridan of Latham & Watkins LLP
at (202) 637-2139 or to Shagufa Hossain of Latham & Watkins LLP at (202) 637-2323 and that such effectiveness also be confirmed
in writing.

    Very truly yours,

    Carrie Wheeler

    /s/ Carrie Wheeler

    Name: Carrie Wheeler

    Title:   Chief Financial Officer

cc:          Elizabeth Stevens, Head of Legal, Opendoor Technologies
Inc.

Rachel W. Sheridan, Latham & Watkins
LLP

Shagufa
Hossain, Latham & Watkins LLP