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SEC Company Response from Opendoor Technologies Inc. (OPEN) (CIK 0001801169) (OPEN) — Feb 2, 2021

Opendoor Technologies Inc. (OPEN) (CIK 0001801169)
Date: Feb. 2, 2021 · CIK: 0001801169 · Accession: 0001104659-21-010973

AI Filing Summary & Sentiment

File numbers found in text: 333-252666

Date
February 2, 2021
Author
Chief
Form
CORRESP
Company
Opendoor Technologies Inc. (OPEN) (CIK 0001801169)

Letter

Opendoor Technologies Inc.

410 N. Scottsdale Road, Suite 1600

Tempe, Arizona 85281

February 2, 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-4

Filed February 2, 2021

File No. 333-252666

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. 333-252666) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on February 4, 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.

410 N. Scottsdale Road, Suite 1600

Tempe, Arizona 85281

February 2, 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-4

Filed February 2, 2021

File No. 333-252666

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. 333-252666) be accelerated by the
Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on February 4, 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.

Justin G. Hamill, Latham & Watkins LLP

Rachel W. Sheridan, Latham & Watkins
LLP

Shagufa Hossain, Latham & Watkins LLP