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                 July 2, 2021

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

                                                        Re: Desktop Metal, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 30, 2021
                                                            File No. 333-257581

       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 Anna Abramson, Staff Attorney, at (202) 551-4969 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Emily Taylor