Velodyne Lidar, Inc.
5521 Hellyer Ave.
San Jose, CA 95138
March 10, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
| Attn: | Matthew Crispino |
Jan Woo |
| Re: | Velodyne Lidar, Inc. Withdrawal of Acceleration Request—Registration Statement on Form S-3 (File No. 333- 262657) |
Ladies and Gentlemen:
Reference is made to the letter from Velodyne Lidar, Inc. (the “Company”), filed as correspondence via EDGAR on March 7, 2022, in which the Company requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to 4:00 p.m., Eastern Time, on Wednesday, March 9, 2022, or as soon thereafter as practicable (the “Effective Time”), in accordance with Rules 460 and 461 under the Securities Act of 1933, as amended.
The Company no longer requests that such Registration Statement be declared effective at the Effective Time, and the Company hereby withdraws its request for the acceleration of the effective date until providing further notice.
If you have any questions regarding the foregoing, please contact Jeffrey Vetter of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, at (650) 321-2400.
| Very truly yours, | ||
| Velodyne Lidar, Inc. | ||
| By: | /s/ Daniel Horwood | |
| Daniel Horwood | ||
| General Counsel | ||
| cc: | Jeffrey Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP |
