SEC Company Response from MP Materials (MP) — Dec 22, 2020
MP Materials Corp. / DE (MP) (CIK 0001801368)
Date: Dec. 22, 2020 · CIK: 0001801368 · Accession: 0001193125-20-324625
AI Filing Summary & Sentiment
File numbers found in text: 333-251239
Letter
Re: MP Materials Corp. / DE
December 22, 2020
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Kevin Dougherty
Registration Statement on Form S-1
File No. 333-251239
Acceleration Request
Requested Date: December 28, 2020
Requested Time: 5:00 P.M., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, MP Materials Corp. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-251239 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 P.M., Eastern Time, on December 28, 2020, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP at (312) 853-2071.
Very truly yours,
/s/ Sheila Bangalore
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CORRESP 1 filename1.htm CORRESP December 22, 2020 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Kevin Dougherty Re: MP Materials Corp. / DE Registration Statement on Form S-1 File No. 333-251239 Acceleration Request Requested Date: December 28, 2020 Requested Time: 5:00 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MP Materials Corp. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-251239 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 5:00 P.M., Eastern Time, on December 28, 2020, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP at (312) 853-2071. Very truly yours, /s/ Sheila Bangalore Sheila Bangalore Chief Strategy Officer and General Counsel MP Materials Corp. cc: Ryan Corbett, MP Materials Corp. Daniel A. O’Shea, Sidley Austin LLP Michael P. Heinz, Sidley Austin LLP