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SEC Comment Letter 0000000000-23-012535 to IonQ, Inc. (IONQ)

IonQ, Inc.
Date: Nov. 15, 2023 · CIK: 0001824920 · Accession: 0000000000-23-012535

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File numbers found in text: 333-275444

Date
November 15, 2023
Author
Office of Technology
Form
UPLOAD
Company
IonQ, Inc.

Letter

United States securities and exchange commission logo November 15, 2023 Thomas Kramer Chief Financial Officer IonQ, Inc. 4505 Campus Drive College Park, MD 20740 Re:IonQ, Inc. Registration Statement on Form S-3 Filed November 9, 2023 File No. 333-275444 Dear Thomas Kramer: 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 Aliya Ishmukhamedova at 202-551-7519 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Katharine A. Martin

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United States securities and exchange commission logo
November 15, 2023
Thomas Kramer
Chief Financial Officer
IonQ, Inc.
4505 Campus Drive
College Park, MD 20740
Re:IonQ, Inc.
Registration Statement on Form S-3
Filed November 9, 2023
File No. 333-275444
Dear Thomas Kramer:
            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 Aliya Ishmukhamedova at 202-551-7519 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Katharine A. Martin