PureCycle Technologies, Inc. — Regulatory Filings 2021

Jun 30, 2021

CORRESP 1 filename1.htm

PURECYCLE TECHNOLOGIES, INC.

5950 Hazeltine National Drive, Suite 650

Orlando, Florida 32822

June 30, 2021

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attn: Abigail Adams

Re: PureCycle Technologies, Inc. (the “ Company ”)

Registration Statement on Form S-1 (Registration No. 333-257423)

(the “ Registration Statement ”)

Dear Ms. Murphy:

The Company hereby requests that the effective date and time of the above referenced Registration Statement be accelerated to 4:00pm on July 1, 2021 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

| Very
truly yours, | |
| --- | --- |
| PURECYCLE
TECHNOLOGIES, INC. | |
| By: | /s/ Brad Kalter |
| Name: | Brad Kalter |
| Title: | General Counsel and Corporate Secretary |

Field: Page; Sequence: 1; Options: Last

Field: /Page