SEC Comment Letter for MP Materials (MP) — Dec 15, 2020
MP Materials Corp. / DE (MP) (CIK 0001801368)
Date: Dec. 15, 2020 · CIK: 0001801368 · Accession: 0000000000-20-012015
AI Filing Summary & Sentiment
File numbers found in text: 333-251239
Letter
United States securities and exchange commission logo December 15, 2020 James H. Litinsky President and Chief Executive Officer MP Materials Corp. / DE 6720 Via Austi Parkway, Suite 450 Las Vegas, Nevada 89119 Re:MP Materials Corp. / DE Registration Statement on Form S-1 Filed December 9, 2020 File No. 333-251239 Dear Mr. Litinsky: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael P. Heinz
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United States securities and exchange commission logo
December 15, 2020
James H. Litinsky
President and Chief Executive Officer
MP Materials Corp. / DE
6720 Via Austi Parkway, Suite 450
Las Vegas, Nevada 89119
Re:MP Materials Corp. / DE
Registration Statement on Form S-1
Filed December 9, 2020
File No. 333-251239
Dear Mr. Litinsky:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Michael P. Heinz