TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 22, 2020 Jon Campagna Chief Financial Officer Virgin Galactic Holdings, Inc 166 North Roadrunner Parkway, Suite 1C Las Cruces, New Mexico 88011 Re: Virgin Galactic Holdings, Inc. Draft Registration Statement on Form S-1 Submitted July 20, 2020 CIK No. 0001706946 Dear Mr. Campagna: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Drew Capurro