December 31, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Asia-Timmons Pierce
Jay Ingram
| Re: | QuantumScape Corporation |
Registration Statement on Form S-1
File No. 333-251433
Withdrawal of Acceleration Request dated December 30, 2020
Ladies and Gentlemen:
QuantumScape Corporation (the “Company”) hereby confirms the oral request made on December 31, 2020 by Anne Giomi of Wilson Sonsini Goodrich & Rosati, P.C. on its behalf regarding its desire to withdraw the above-referenced request for acceleration of effectiveness for the above-referenced Registration Statement on Form S-l (File No. 333-251433) (the “Registration Statement”). The Company will separately request an updated expected date for which to request acceleration of effectiveness of the Registration Statement and has contacted the staff of the Division of Corporation Finance of the Securities and Exchange Commission prior to submitting such request pursuant to Rule 461 of the Securities Act of 1933, as amended.
Please direct any questions or comments regarding this request for withdrawal to Michael J. Danaher at (650) 320-4625, respectively.
| Sincerely, |
| QUANTUMSCAPE CORPORATION |
/s/ Kevin Hettrich |
| Kevin Hettrich |
| Chief Financial Officer |
| cc: | Jagdeep Singh |
Michael McCarthy
QuantumScape Corporation
Michael J. Danaher
Mark Baudler
Wilson Sonsini Goodrich & Rosati, P.C.
