TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 17, 2022 Arjun Kampani Senior Vice President, General Counsel and Secretary Rocket Lab USA, Inc. 3881 McGowen Street Long Beach, CA 90808 Re: Rocket Lab USA, Inc. Registration Statement on Form S-1 Filed May 9, 2022 File No. 333-264781 Dear Mr. Kampani: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Stuart Ogg