SEC Comment Letter 0000000000-24-003862 to D-Wave Quantum Inc. (QBTS)
D-Wave Quantum Inc.
Date: April 10, 2024 · CIK: 0001907982 · Accession: 0000000000-24-003862
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File numbers found in text: 333-278450
Letter
United States securities and exchange commission logo April 9, 2024 Diane Nguyen Chief Legal Officer D-Wave Quantum Inc. 2650 East Bayshore Road, Palo Alto, CA 94303 Re:D-Wave Quantum Inc. Registration Statement on Form S-3 Filed April 2, 2024 File No. 333-278450 Dear Diane Nguyen: 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 or Matthew Derby at 202-551- 3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Christina C. Russo
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United States securities and exchange commission logo
April 9, 2024
Diane Nguyen
Chief Legal Officer
D-Wave Quantum Inc.
2650 East Bayshore Road,
Palo Alto, CA 94303
Re:D-Wave Quantum Inc.
Registration Statement on Form S-3
Filed April 2, 2024
File No. 333-278450
Dear Diane Nguyen:
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 or Matthew Derby at 202-551-
3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Christina C. Russo