CORRESP 1 filename1.htm
Longview Acquisition Corp. II
767 Fifth Avenue, 44th Floor
New York, NY 10153

March 16, 2021

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention:
Sonia Bednarowski
Susan Block


Re:
Longview Acquisition Corp. II
Registration Statement on Form S-1
File No. 333-252594

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Longview Acquisition Corp. II, a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 18, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ropes & Gray LLP, request by telephone that such Registration Statement be declared effective.

Please contact Christopher Capuzzi, of Ropes & Gray LLP, counsel to the Company, at (212) 596-9575, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 
Sincerely,
 
/s/ Mark Horowitz
 
Mark Horowitz
 
Chief Financial Officer