Embark Technology, Inc.

 

424 Townsend Street
San Francisco, CA 94107

 

December 10, 2021

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Embark Technology, Inc. Registration Statement on Form S-1 Filed December 8, 2021 File No. 333-261324

 

To whom it may concern:

 

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Embark Technology, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-261324) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on December 13, 2021 or as soon as practicable thereafter.

 

* * * *

 

 

The Company requests that it be notified of such effectiveness by a telephone call to Rachel Sheridan of Latham & Watkins LLP at (202) 637-2139 or to Shagufa Hossain of Latham & Watkins LLP at (202) 637-2323 and that such effectiveness also be confirmed in writing.

 

	Sincerely,
	Richard Hawwa
	/s/ Richard Hawwa
	Name:	Richard Hawwa
	Title:	Chief Financial Officer

  

cc:	Siddhartha Venkatesan, Chief Legal Officer, Embark Technology, Inc.
	Rachel W. Sheridan, Latham & Watkins LLP
	Shagufa R. Hossain, Latham & Watkins LLP
	Samuel D. Rettew, Latham & Watkins LLP