SEC Comment Letter 0000000000-26-002971 to IonQ, Inc. (IONQ)
IonQ, Inc.
Date: March 24, 2026 · CIK: 0001824920 · Accession: 0000000000-26-002971
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294511
Letter
Re: IonQ, Inc. Registration Statement on Form S-4 Filed March 20, 2026 File No. 333-294511 Dear Niccolo M. de Masi:
March 24, 2026
Niccolo M. de Masi Chief Executive Officer IonQ, Inc. 4505 Campus Drive College Park, MD 20740
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 Mitchell Austin at 202-551-3574 or Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Chelsea N. Darnell
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 24, 2026 Niccolo M. de Masi Chief Executive Officer IonQ, Inc. 4505 Campus Drive College Park, MD 20740 Re: IonQ, Inc. Registration Statement on Form S-4 Filed March 20, 2026 File No. 333-294511 Dear Niccolo M. de Masi: 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 Mitchell Austin at 202-551-3574 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Chelsea N. Darnell </TEXT> </DOCUMENT>