TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 7, 2020 Rudolf Franz Chief Financial Officer voxeljet AG Paul-Lenz Stra e 1a 86316 Friedberg, Germany Re: voxeljet AG Registration Statement on Form F-3 Filed November 27, 2020 File No. 333-251002 Dear Mr. Franz: This is to advise you that we have not reviewed and will not review your registration statement. 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 Michael C. Foland at (202) 551-6711 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Lillian Tsu