TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 25, 2023 Mark Dmytruk Chief Financial Officer Ginkgo Bioworks Holdings, Inc. 27 Drydock Avenue 8th Floor Boston, MA 02210 Re: Ginkgo Bioworks Holdings, Inc. Registration Statement on Form S-3 Filed August 23, 2023 File No. 333-274171 Dear Mark Dmytruk: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Marko Zatylny, Esq.