Correspondence 0001628280-24-015643 from D-Wave Quantum Inc. (QBTS)
D-Wave Quantum Inc.
Date: April 10, 2024 · CIK: 0001907982 · Accession: 0001628280-24-015643
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File numbers found in text: 333-278450
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CORRESP 1 filename1.htm Document D-WAVE QUANTUM INC. 2650 East Bayshore Road Palo Alto, California 94303 April 10, 2024 VIA EDGAR Securities and Exchange Commission 100 F. Street, N.E. Washington, D.C. 20549 Re: D-Wave Quantum Inc. Registration Statement on Form S-3 File No. 333-278450 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, D-Wave Quantum Inc. hereby requests that its Registration Statement on Form S-3 (File No. 333-278450) originally filed with the Securities and Exchange Commission (the “Commission”) on April 2, 2024 be declared effective by the Commission at 4:00 p.m. Eastern Time on Friday, April 12, 2024, or as soon thereafter as practical. Once the Registration Statement is declared effective, please orally confirm that event with our counsel, Akerman LLP by calling Christina Russo at (305) 982-5531. Very truly yours, D-WAVE QUANTUM INC. /s/ Diane Nguyen Diane Nguyen General Counsel