Longview Acquisition Corp. II
767 Fifth Avenue, 44th Floor
New York, NY 10153
March 16, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: |
Sonia Bednarowski
Susan Block
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Re: |
Longview Acquisition Corp. II
Registration Statement on Form S-1
File No. 333-252594
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Longview Acquisition Corp. II, a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced
Registration Statement to 4:00 p.m., Eastern Time, on March 18, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ropes & Gray LLP, request by telephone that such Registration Statement be
declared effective.
Please contact Christopher Capuzzi, of Ropes & Gray LLP, counsel to the Company, at (212) 596-9575, as soon as the registration statement has been declared effective, or if you have any other questions or concerns
regarding this matter.
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Sincerely,
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/s/ Mark Horowitz
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Mark Horowitz
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Chief Financial Officer
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