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SEC Comment Letter for Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457) (ORGN) — Jul 21, 2021

Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457)
Date: July 21, 2021 · CIK: 0001802457 · Accession: 0000000000-21-009017

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-257931

Date
July 21, 2021
Author
Joshua Lee, Esq.
Form
UPLOAD
Company
Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457)

Letter

United States securities and exchange commission logo July 21, 2021 Joshua Lee, Esq. General Counsel Origin Materials, Inc. 930 Riverside Parkway, Suite 10 West Sacramento, CA 95605 Re:Origin Materials, Inc. Registration Statement on Form S-1 Filed July 15, 2021 333-257931 Dear Mr. Lee: 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 Tom Kluck at 202-551-3233 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Matthew P. Dubofsky

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United States securities and exchange commission logo
July 21, 2021
Joshua Lee, Esq.
General Counsel
Origin Materials, Inc.
930 Riverside Parkway, Suite 10
West Sacramento, CA 95605
Re:Origin Materials, Inc.
Registration Statement on Form S-1
Filed July 15, 2021
333-257931
Dear Mr. Lee:
            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 Tom Kluck at 202-551-3233 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Matthew P. Dubofsky