Desktop Metal, Inc.

63 3rd Avenue

Burlington, Massachusetts 01803

(978) 224-1244


January 25, 2021




United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549


Attention:Alexandra Barone
 Michael C. Foland


Re: Withdrawal of Request for Accelerated Effectiveness of Registration Statement on Form  S-1 (Registration No. 333-251653) of Desktop Metal, Inc.


Dear Ms. Barone:


On behalf of Desktop Metal, Inc. (the “Company”), the undersigned hereby requests that the Securities and Exchange Commission (the “Commission”) withdraw, effective immediately, the Company’s request for accelerated effectiveness of the above-reference Registration Statement submitted to the Commission on and dated January 22, 2021.


If you need any additional information, please contact me at (978) 224-1244 or in my absence, Jennifer Yoon of Latham & Watkins LLP at (617) 880-4540.


  Very truly yours,
  Desktop Metal, Inc.

/s/ Meg Broderick

  Name: Meg Broderick
  Title: General Counsel


cc:John H. Chory, Esq.
 Susan L. Mazur, Esq. 
 Emily E. Taylor, Esq.