SEC Comment Letter for MP Materials (MP) — Sep 27, 2022
MP Materials Corp. / DE (MP) (CIK 0001801368)
Date: Sept. 27, 2022 · CIK: 0001801368 · Accession: 0000000000-22-010636
AI Filing Summary & Sentiment
File numbers found in text: 001-39277
Letter
United States securities and exchange commission logo September 27, 2022 Ryan Corbett Chief Financial Officer MP Materials Corp. 6720 Via Austi Parkway Suite 450 Las Vegas, NV 89119 Re:MP Materials Corp. Form 10-K for the year ended December 31, 2021 Filed February 28, 2022 File No. 001-39277 Dear Mr. Corbett: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
September 27, 2022
Ryan Corbett
Chief Financial Officer
MP Materials Corp.
6720 Via Austi Parkway
Suite 450
Las Vegas, NV 89119
Re:MP Materials Corp.
Form 10-K for the year ended December 31, 2021
Filed February 28, 2022
File No. 001-39277
Dear Mr. Corbett:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation