Tailwind Acquisition Corp.
1545 Courtney Avenue
Los Angeles, CA 90046
December 8, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kevin Stertzel and Kevin Woody
| Re: | Tailwind Acquisition Corp. |
| Registration Statement on Form S-4 (the “Registration Statement”) | |
| File No. 333-267403 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tailwind Acquisition Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on December 12, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Willkie, Farr & Gallagher LLP, request by telephone that such Registration Statement be declared effective.
Please contact Danielle Scalzo, of Willkie, Farr & Gallagher LLP, counsel to the Company, at (212) 728-8620, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
|
/s/ Chris Hollod | |
| Chris Hollod | |
| Chief Executive Officer |