0000000000-20-009114.txt : 20201021 0000000000-20-009114.hdr.sgml : 20201021 20200928175321 ACCESSION NUMBER: 0000000000-20-009114 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200928 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Palantir Technologies Inc. CENTRAL INDEX KEY: 0001321655 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 680551851 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1555 BLAKE STREET STREET 2: SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 720-358-3679 MAIL ADDRESS: STREET 1: 1555 BLAKE STREET STREET 2: SUITE 250 CITY: DENVER STATE: CO ZIP: 80202 FORMER COMPANY: FORMER CONFORMED NAME: Palantir Technologies Inc DATE OF NAME CHANGE: 20050324 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C0-)>+CS],-"C@@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,3$T M.#0O3R Q,"]%(#4V,# O3B R+U0@,3$R,#4O2"!;(#8Q-B Q.3)=/CX-96YD M;V)J#2 @(" @(" @(" @(" @(" @(" @#0IXF4@,C0O4F]O=" Y(# @4B]);F9O(#<@,"!2+TE$6SQ! 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end TEXT-EXTRACT 2 filename2.txt CORRESP September 22, 2020 Via EDGAR and Overnight Delivery U.S. Securities and Exchange Commission Division of Corporation Finance Office of Information Technologies and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeff Kauten Larry Spirgel Joan Collopy Elizabeth Sandoe Lisa Etheredge Robert Littlepage Re: Palantir Technologies Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed on September 14, 2020 File No. 333-248413 Amendment No. 4 to Registration Statement on Form S-1 Filed on September 18, 2020 File No. 333-248413 Amendment No. 5 to Registration Statement on Form S-1 Filed on September 21, 2020 File No. 333-248413 Amendment No. 6 to Registration Statement on Form S-1 Filed on September 21, 2020 File No. 333-248413 Ladies and Gentlemen: On behalf of our client, Palantir Technologies Inc. ( Palantir or the Company ), we submit this letter in response to comments from the staff (the Staff ) of the Securities and Exchange Commission (the Commission ) contained in its letters dated September 22, 2020, relating to the above referenced Amendments No. 3, 4 and 5 to Registration Statement on Form S-1. We are concurrently submitting via EDGAR this letter and have publicly filed Amendment No. 6 to Registration Statement on Form S-1 (the Registration Statement ). The Company respectfully advises the Staff that it believes that each of the comments from the Staff has been addressed in the above-referenced Registration Statement. ***** CORRESP Securities and Exchange Commission September 22, 2020 Page 2 Please direct any questions regarding the Company s responses or the Registration Statement to me at (650) 565-3765 or aspinner@wsgr.com. Sincerely, WILSON SONSINI GOODRICH & ROSATI Professional Corporation /s/ Allison B. Spinner Allison B. Spinner cc: Alexander C. Karp, Palantir Technologies Inc. David Glazer, Palantir Technologies Inc. William Ho, Palantir Technologies Inc. Matthew Long, Palantir Technologies Inc. Sean Stenstrom, Palantir Technologies Inc. Justin Laubach, Palantir Technologies Inc. Scott Hsu, Palantir Technologies Inc. Deeptha Mathavan, Palantir Technologies Inc. Steven Bochner, Wilson Sonsini Goodrich & Rosati, P.C. Rezwan D. Pavri, Wilson Sonsini Goodrich & Rosati, P.C. Lisa L. Stimmell, Wilson Sonsini Goodrich & Rosati, P.C. Shannon R. Delahaye, Wilson Sonsini Goodrich & Rosati, P.C. Alan F. Denenberg, Davis Polk & Wardwell LLP Emily Roberts, Davis Polk & Wardwell LLP