TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 22, 2021 Jonathan Webb Chief Executive Officer AppHarvest, Inc. 500 Appalachian Way Morehead, Kentucky 40351 Re: AppHarvest, Inc. Registration Statement of Form S-1 Filed December 16, 2021 File No. 333-261679 Dear Mr. Webb: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John T. McKenna