Mynaric AG
Dornierstraße 19
82205 Gilching
Germany
VIA EDGAR AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Technology
100 F Street, N.E.
Washington, DC 20549-3628
November 8, 2021
| Attention: | Joseph Cascarano | |
| Robert Littlepage | ||
| Alexandra Barone | ||
| Jan Woo | ||
| Re: | Mynaric AG | |
| Registration Statement on Form F-1 | ||
| File No. 333-260357 | ||
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (File No. 333-260357) (the “Registration Statement”) of Mynaric AG (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on November 10, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Sullivan & Cromwell LLP, by calling Krystian Czerniecki at +49 (69) 4272-5525.
[signature page follows]
Thank you for your assistance in this matter.
| Very truly yours,
Mynaric AG | ||||
| By: | /s/ Bulent Altan | |||
| Name: | Bulent Altan | |||
| Title: | Chief Executive Officer | |||
| By: | /s/ Stefan Berndt-von Bülow | |||
| Name: | Stefan Berndt-von Bülow | |||
| Title: | Chief Financial Officer | |||
| cc: | Krystian Czerniecki |
(Sullivan & Cromwell LLP)
Craig F. Arcella
Sasha Rosenthal-Larrea
(Cravath, Swaine & Moore LLP)