TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 15, 2023 Rick Danis General Counsel Rigetti Computing, Inc. 775 Heinz Avenue Berkeley, CA 94710 Re: Rigetti Computing, Inc. Registration Statement on Form S-3 Filed December 11, 2023 File No. 333-275988 Dear Rick Danis: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Rupa Briggs