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                 June 6, 2022

       Ric Fulop
       Chief Executive Officer
       Desktop Metal, Inc.
       63 3rd Avenue
       Burlington, Massachusetts 01803

                                                        Re: Desktop Metal, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 2, 2022
                                                            File No. 333-265372

       Dear Mr. Fulop:

              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 Austin Pattan, Staff Attorney, at (202) 551-6756 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Emily Taylor