SPCE Virgin Galactic

Filed: 3 Aug 20, 8:00pm

Virgin Galactic Holdings, Inc.
166 North Roadrunner Parkway, Suite 1C
Las Cruces, New Mexico 88011
August 4, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention:Kevin Dougherty
Re:Virgin Galactic Holdings, Inc.
Registration Statement on Form S-1
Filed on August 3, 2020
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 Registration Statement on Form S-1 filed on August 3, 2020 (the “Registration Statement”) of Virgin Galactic Holdings, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:00 p.m. Eastern Time on August 5, 2020, 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 Drew Capurro at (714) 755-8008 or, in his absence, Benjamin Sosin at (714) 755-2267.
Thank you for your assistance in this matter.
Very truly yours,
By:/s/ Michelle Kley
Michelle Kley
Executive Vice President,
General Counsel and Secretary
cc:Michael Colglazier, Virgin Galactic Holdings, Inc.
Jonathan Campagna, Virgin Galactic Holdings, Inc.
Drew Capurro, Latham & Watkins LLP
Benjamin D. Sosin, Latham & Watkins LLP
Gregg Noel, Skadden, Arps, Slate, Meagher & Flom LLP