November 29, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance,
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attn: | Aliya Ishmukhamedova |
| Re: | IonQ, Inc. |
Registration Statement on Form S-3
Filed November 9, 2023
File No. 333-275444
Acceleration Request
Requested Date: December 1, 2023
Requested Time: 4:05 p.m. Eastern Time,
or as soon thereafter as practicable
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, IonQ, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-275444) (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 Mark Bass at (202) 973-8826.
| Sincerely, |
| IonQ, Inc. |
/s/ Thomas Kramer |
| Thomas Kramer |
| Chief Financial Officer |
| cc: | Katherine A. Martin |
Mark R. Fitzgerald
Mark Bass
Wilson Sonsini Goodrich & Rosati, P.C.
