IONQ, INC.
4505 Campus Drive
College Park, MD 20740
| October 20, 2021 | VIA EDGAR |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
| RE: | IonQ, Inc. |
Registration Statement on Form S-1 |
File No. 333-260008 |
Acceleration Request
| Requested Date: | October 22, 2021 |
| Requested Time: | 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective on October 22, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Jaime Chase, counsel to the Registrant, at (202) 728-7096.
Very truly yours,
IONQ, INC. |
| /S/ THOMAS KRAMER |
| Thomas Kramer |
| Chief Financial Officer |
| cc: | Jaime Chase, Cooley LLP |
| John | T. McKenna, Cooley LLP |
