D-Wave Quantum Inc.
3033 Beta Avenue
Burnaby, British Columbia V5G 4M9
Canada
October 24, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Ms. Jan Woo and Mr. Patrick Faller | |
| Re: | D-Wave Quantum Inc. Amendment No. 2 to Registration Statement Form S-1 File No. 333-267124 | |
Dear Ms. Jan Woo and Mr. Patrick Faller:
D-Wave Quantum Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 4:00 p.m. Eastern Time on October 26, 2022, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.
Once the Registration Statement has been declared effective, please contact Adam M. Givertz of Paul, Weiss, Rifkind, Wharton & Garrison LLP, at (212) 373-3224 to orally confirm that event or if you have any questions or require additional information regarding this matter.
[Signature Page Follows]
| Very truly yours, | ||
| D-Wave Quantum Inc. | ||
| By: | /s/ Alan Baratz | |
| Name: | Alan Baratz | |
| Title: | President & Chief Executive Officer | |
| cc: | Adam M. Givertz |
Paul, Weiss, Rifkind, Wharton & Garrison LLP
[Signature Page to Acceleration Request Letter]
