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                             July 22, 2020

       Jon Campagna
       Chief Financial Officer
       Virgin Galactic Holdings, Inc
       166 North Roadrunner Parkway, Suite 1C
       Las Cruces, New Mexico 88011

                                                        Re: Virgin Galactic
Holdings, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 20,
2020
                                                            CIK No. 0001706946

       Dear Mr. Campagna:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. Please refer to Rules 460 and
461 regarding requests for
       acceleration. We remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.

                                                        Please contact Kevin
Dougherty at (202) 551-3271 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Energy & Transportation
       cc:                                              Drew Capurro