Planet Labs PBC
645 Harrison Street, Floor 4
San Francisco, CA 94107
January 4, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Gregory Herbers
| Re: | Planet Labs PBC | |
| Registration Statement on Form S-1 | ||
| File No. 333-261923 |
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 Planet Labs PBC (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m. Eastern Time on January 6, 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, Raul Gonzalez at (213) 308-5159.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| PLANET LABS PBC | ||
| By: | /s/ Amy Keating | |
| Amy Keating | ||
| Chief Legal Officer and Secretary | ||
| cc: | William Marshall, Planet Labs PBC | |
| Ashley Johnson, Planet Labs PBC | ||
| Drew Capurro, Latham & Watkins LLP | ||
| Raul Gonzalez, Latham & Watkins LLP |