Embark Technology, Inc.
424 Townsend Street
San Francisco, CA 94107
June 10, 2022
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 May 31, 2022
File No. 333-265338
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. 333-265338) be accelerated by the Securities and Exchange Commission to 4:05 p.m. Washington D.C. time on June 13, 2022, 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.
|Embark Technology, Inc.|
|/s/ 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