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                 December 30, 2020

       Meg Broderick
       General Counsel
       Desktop Metal, Inc.
       63 3rd Avenue
       Burlington, MA 01803

                                                        Re: Desktop Metal, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 23,
2020
                                                            File No. 333-251653

       Dear Ms. Broderick:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Michael C. Foland, Attorney-Advisor, at (202)
551-6711 with any
       questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Emily Taylor