D-Wave Quantum Inc. — Regulatory Filings 2024

Apr 10, 2024

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D-WAVE QUANTUM INC.

2650 East Bayshore Road

Palo Alto, California 94303

April 10, 2024

VIA EDGAR

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re:
Registration Statement on Form S-3
File No. 333-278449

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, D-Wave Quantum Inc. hereby requests that its Registration Statement on Form S-3, as amended, (File No. 333-278449) originally filed with the Securities and Exchange Commission (the “Commission”) on April 2, 2024 be declared effective by the Commission at 4:00 p.m. Eastern Time on Friday, April 12, 2024, or as soon thereafter as practical.

Once the Registration Statement is declared effective, please orally confirm that event with our counsel, Akerman LLP by calling Christina Russo at (305) 982-5531.

Very truly yours,

D-WAVE QUANTUM INC.
/s/ Diane Nguyen
Diane Nguyen
General Counsel