March 24, 2026

Niccolo M. de Masi
Chief Executive Officer
IonQ, Inc.
4505 Campus Drive
College Park, MD 20740

       Re: IonQ, Inc.
           Registration Statement on Form S-4
           Filed March 20, 2026
           File No. 333-294511
Dear Niccolo M. de Masi:

       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 Mitchell Austin at 202-551-3574 or Jan Woo at
202-551-3453 with any
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:    Chelsea N. Darnell