March 16, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sonia Bednarowski

Re: Longview Acquisition Corp. II
Registration Statement on Form S-1
Filed January 29, 2021, as amended
File No. 333-252594

Dear Ms. Bednarowski:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby join in the request of Longview Acquisition Corp. II that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on March 18, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, approximately 850 copies of the Preliminary Prospectus dated March 1, 2021 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[Signature Page Follows]

Very truly yours,
UBS Securities LLC
By:	/s/ Thomas Schadewald
	Name: Thomas Schadewald
	Title: Director
By:	/s/ John Delgado
	Name: John Delgado
	Title: Associate Director
Cowen and Company, LLC
By:	/s/ Chris Weekes
	Name: Chris Weekes
	Title: Managing Director
As representatives of the several Underwriters

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