September 14, 2020
| VIA EDGAR |
U.S. Securities and Exchange Commission |
Division of Corporation Finance 100 F Street, N.E. |
Washington, D.C. 20549 |
| Attention: | Jeff Kauten | |
Larry Spirgel | ||
Joan Collopy | ||
Elizabeth Sandoe | ||
Lisa Etheredge | ||
Robert Littlepage |
| Re: | Palantir Technologies Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-248413 |
| Acceleration Request | ||||
Requested Date: | September 15, 2020 | |||
Requested Time: | 3:00 P.M. Eastern Time | |||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Palantir Technologies Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-248413) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Allison Spinner at (650) 565-3765 or Shannon Delahaye at (650) 849-3045.
* * * *
| Sincerely, |
| PALANTIR TECHNOLOGIES INC. |
/s/ Alexander C. Karp |
| Alexander C. Karp |
| Chief Executive Officer |
| cc: | Matthew Long, Palantir Technologies Inc. | |
Sean Stenstrom, Palantir Technologies Inc. | ||
Justin Laubach, Palantir Technologies Inc. | ||
Scott Hsu, Palantir Technologies Inc. | ||
Deeptha Mathavan, Palantir Technologies Inc. | ||
Allison B. Spinner, Wilson Sonsini Goodrich & Rosati, P.C. | ||
Steven Bochner, Wilson Sonsini Goodrich & Rosati, P.C. | ||
Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C. | ||
Shannon R. Delahaye, Wilson Sonsini Goodrich & Rosati, P.C. | ||
Alan F. Denenberg, Davis Polk & Wardwell LLP | ||
Emily Roberts, Davis Polk & Wardwell LLP | ||
