|
Wilson Sonsini Goodrich & Rosati Professional Corporation
650 Page Mill Road Palo Alto, California 94304-1050
O: 650.493.9300 F: 650.493.6811 |
September 2, 2022
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Lisa Etheredge |
| Robert S. Littlepage |
| Re: | Palantir Technologies Inc. |
Form 10-K for the Year Ended December 31, 2021
Form 10-Q for the Interim Period Ended June 30, 2022
File No. 001-39540
Dear Ms. Etheredge and Mr. Littlepage:
In the comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission (the “Staff”) dated August 24, 2022, the Staff requested that Palantir Technologies Inc. (the “Company”) respond to the Staff’s comments regarding the above referenced Form 10-K (the “Form 10-K”) filed on February 24, 2022 (File No. 001-39540) and the above referenced Form 10-Q (the “Form 10-Q”) filed on August 8, 2022 (File No. 001-39540) within ten business days of receipt of the Comment Letter.
Pursuant to the Company’s request by telephone with Lisa Etheredge on September 1, 2022, the Company requests an extension of an additional ten business days so that the Company may devote the appropriate amount of time and resources to ensure a sufficient response. The Company plans to provide a response to the Comment Letter on or before September 22, 2022.
Please do not hesitate to call me at (650) 565-3765 or Shannon R. Delahaye at (650) 565-3045 with any questions.
| Sincerely, |
| /s/ Allison B. Spinner |
| Allison B. Spinner |
| cc: | Alexander C. Karp, Palantir Technologies Inc. |
David Glazer, Palantir Technologies Inc.
Ryan D. Taylor, Palantir Technologies Inc.
Justin Laubach, Palantir Technologies Inc.
Scott Hsu, Palantir Technologies Inc.
Deeptha Mathavan, Palantir Technologies Inc.
Shannon R. Delahaye, Wilson Sonsini Goodrich & Rosati, P.C.
AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO
SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE