352 East Java Drive
Sunnyvale, CA 94089
August 24, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Jeff Kauten
Registration Statement on Form S-1
File No. 333-258936
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 Matterport, Inc. (the Company). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on August 26, 2021, 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 Ryan Maierson at (713) 546-740 or, in his absence, Thomas Brandt at (713) 546-7486.
Thank you for your assistance in this matter.
|Very truly yours,|
|By:||/s/ Judi Otteson|
R.J. Pittman, Matterport, Inc.
Thomas G. Brandt, Latham & Watkins LLP
Ryan J. Maierson, Latham & Watkins LLP