TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 31, 2022 Derrick Boston Chief Legal Officer Virgin Orbit Holdings, Inc. 4022 E. Conant St. Long Beach, California 90808 Re: Virgin Orbit Holdings, Inc. Registration Statement on Form S-1 Filed January 25, 2022 File No. 333-262326 Dear Mr. Boston: 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 Patrick Fullem at (202) 551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Drew Capurro