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SEC Comment Letter 0000000000-22-012506 to Velo3D, Inc. (VELO)

Velo3D, Inc.
Date: Nov. 17, 2022 · CIK: 0001825079 · Accession: 0000000000-22-012506

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File numbers found in text: 333-268346

Date
November 17, 2022
Author
Office of Technology
Form
UPLOAD
Company
Velo3D, Inc.

Letter

United States securities and exchange commission logo November 17, 2022 Benyamin Buller Chief Executive Officer Velo3D, Inc. 511 Division Street Campbell, CA 95008 Re:Velo3D, Inc. Registration Statement on Form S-3 Filed November 14, 2022 File No. 333-268346 Dear Benyamin Buller: 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 Edwin Kim, Staff Lawyer, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Per Chilstrom, Esq.

Show Raw Text
United States securities and exchange commission logo
November 17, 2022
Benyamin Buller
Chief Executive Officer
Velo3D, Inc.
511 Division Street
Campbell, CA 95008
Re:Velo3D, Inc.
Registration Statement on Form S-3
Filed November 14, 2022
File No. 333-268346
Dear Benyamin Buller:
            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 Edwin Kim, Staff Lawyer, at (202) 551-3297 or Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Per Chilstrom, Esq.