SEC Comment Letter 0000000000-24-014268 to D-Wave Quantum Inc. (QBTS)
D-Wave Quantum Inc.
Date: Dec. 26, 2024 · CIK: 0001907982 · Accession: 0000000000-24-014268
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284020
Letter
December 26, 2024 Diane Nguyen General Counsel D-Wave Quantum Inc. 2650 East Bayshore Road Palo Alto, CA 94303 Re:D-Wave Quantum Inc. Registration Statement on Form S-3 Filed December 23, 2024 File No. 333-284020 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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Christina C. Russo
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December 26, 2024
Diane Nguyen
General Counsel
D-Wave Quantum Inc.
2650 East Bayshore Road
Palo Alto, CA 94303
Re:D-Wave Quantum Inc.
Registration Statement on Form S-3
Filed December 23, 2024
File No. 333-284020
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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Christina C. Russo