TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 19, 2021 Benjamin Wolff Chief Executive Officer Sarcos Technology and Robotics Corporation 360 Wakara Way Salt Lake City, Utah 84108 Re: Sarcos Technology and Robotics Corporation Registration Statement on Form S-1 Filed October 15, 2021 File No. 333-260296 Dear Mr. Wolff: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Michael Nordtvedt