United States securities and exchange commission logo September 20, 2021 Meg Broderick General Counsel Desktop Metal, Inc. 63 3rd Avenue Burlington, Massachusetts 01803 Re: Desktop Metal, Inc. Registration Statement on Form S-4 Filed September 15, 2021 File No. 333-259564 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 E. Taylor