SEC Comment Letter 0000000000-25-003373 to D-Wave Quantum Inc. (QBTS)
D-Wave Quantum Inc.
Date: March 28, 2025 · CIK: 0001907982 · Accession: 0000000000-25-003373
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286008
Letter
Re: D-Wave Quantum Inc. Registration Statement on Form S-3 Filed March 21, 2025 File No. 333-286008 Dear John Markovich:
March 28, 2025
John Markovich Chief Financial Officer D-Wave Quantum Inc. 2650 East Bayshore Road Palo Alto, CA 94303
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 Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Christina C. Russo
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 28, 2025 John Markovich Chief Financial 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 March 21, 2025 File No. 333-286008 Dear John Markovich: 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 Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Christina C. Russo </TEXT> </DOCUMENT>