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SEC Company Response from Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457) (ORGN) — May 26, 2021

Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457)
Date: May 26, 2021 · CIK: 0001802457 · Accession: 0001193125-21-173741

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-254012

Date
May 26, 2021
Author
Boon Sim
Form
CORRESP
Company
Origin Materials, Inc. (ORGN, ORGNW) (CIK 0001802457)

Letter

VIA EDGAR Office of Financial Services Division of Corporation Finance Re: Artius Acquisition Inc. Registration Statement on Form S-4, as amended File No. 333-254012

Dear Mr. Hagius, Ms. Crotty, Mr. Burton and Ms. Tillan:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Artius Acquisition Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-254012) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m. Eastern Daylight Time on May 27, 2021, or as soon as practicable thereafter. The Company hereby authorizes Paul J. Shim of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, to modify or withdraw this request for acceleration orally.

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Shim at +1 212 225-2930 and that such effectiveness also be confirmed in writing.

Very truly yours,
Artius Acquisition Inc.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 May 26, 2021

VIA EDGAR

 Office of Financial Services

Division of Corporation Finance

 U.S. Securities and Exchange
Commission

 100 F Street, NE

 Washington, D.C. 20549

Attn:

Dillon Hagius

Laura Crotty

David Burton

Kate Tillan

Re:

Artius Acquisition Inc.

Registration Statement on Form S-4, as amended

File No. 333-254012

 Dear Mr. Hagius, Ms. Crotty, Mr. Burton and Ms. Tillan:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Artius Acquisition Inc. (the
“Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-4 (File No.
333-254012) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m. Eastern Daylight
Time on May 27, 2021, or as soon as practicable thereafter. The Company hereby authorizes Paul J. Shim of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, to modify or withdraw this request
for acceleration orally.

 The Company requests that we be notified of such effectiveness by a telephone call to Mr. Shim
at +1 212 225-2930 and that such effectiveness also be confirmed in writing.

 Very truly yours,

 Artius Acquisition Inc.

 By:

 /s/ Boon Sim

 Name:

 Boon Sim

 Title:

 Chief Executive Officer and Chief Financial Officer

cc:
 Charles Drucker

      Artius Acquisition Inc.

Paul J. Shim

 Adam J. Brenneman

       Cleary Gottlieb Steen & Hamilton LLP

Joshua Lee

      Micromidas, Inc.

Matthew P. Dubofsky

 John T.
McKenna

 Peter H. Werner

Garth Osterman

      Cooley LLP