LONGVIEW ACQUISITION CORP.
767 Fifth Avenue
New York, NY 10153
January 22, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ada Sarmento and Tim Buchmiller
| Re: | Longview Acquisition Corp. Registration Statement on Form S-4 File No. 333-250995 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Longview Acquisition Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 26, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ropes & Gray LLP, request by telephone that such Registration Statement be declared effective.
Please contact Rachel D. Phillips, of Ropes & Gray LLP, counsel to the Company, at (212) 841-8857, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ John Rodin | |
| John Rodin | |
| Chief Executive Officer |
cc: Carl Marcellino, Esq.
Michael Fantozzi, Esq.
