TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 3, 2022 Amy Keating Chief Legal Officer Planet Labs PBC 645 Harrison Street, Floor 4 San Francisco, California 94107 Re: Planet Labs PBC Registration Statement on Form S-1 Filed December 28, 2021 File No. 333-261923 Dear Ms. Keating: 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: Drew Capurro