CORRESP 1 filename1.htm

Virgin Orbit Holdings, Inc.

4022 E. Conant St.

Long Beach, CA 90808

 

January 31, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Patrick Fullem

 

Re: Virgin Orbit Holdings, Inc.  

Registration Statement on Form S-1

File No. 333-262326

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Virgin Orbit Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on February 2, 2022, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008 or, in his absence, Katie Lovejoy at (212) 906-1882.

 

Thank you for your assistance in this matter.

  

  Very truly yours,
   
  VIRGIN ORBIT HOLDINGS, Inc.
   
  By: /s/ Derrick Boston
    Derrick Boston
    Chief Legal Officer

 

cc: Dan Hart, Virgin Orbit Holdings, Inc.
  Brita O’Rear, Virgin Orbit Holdings, Inc.  
  Drew Capurro, Latham & Watkins LLP  
  Katie Lovejoy, Latham & Watkins LLP