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
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File numbers found in text: 333-251529
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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