# EDGAR Filing Document

**Accession Number:** 0001907982
**File Stem:** 0001628280-25-030165
**Filing Date:** 2025-6
**Character Count:** 1988
**Document Hash:** 675cbdacc1d79f1a568feed9d441fbb9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-030165.hdr.sgml**: 20250710

**ACCESSION NUMBER**: 0001628280-25-030165

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250609

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** D-Wave Quantum Inc.
- **CENTRAL INDEX KEY:** 0001907982
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2650 EAST BAYSHORE ROAD
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94303
- **BUSINESS PHONE:** (604) 630-1428

**MAIL ADDRESS:**
- **STREET 1:** 3033 BETA AVENUE
- **CITY:** BURNABY
- **STATE:** A1
- **ZIP:** V5G4M9

**D-WAVE QUANTUM INC.**

**2650 East Bayshore Road**

**Palo Alto, California 94303**

June 9, 2025

**VIA EDGAR**

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re:&nbsp;&nbsp;&nbsp;&nbsp;D-Wave Quantum Inc.

&nbsp;&nbsp;&nbsp;&nbsp;Registration Statement on Form S-3

&nbsp;&nbsp;&nbsp;&nbsp;File No. &nbsp;&nbsp;&nbsp;&nbsp;333-287747

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, D-Wave Quantum Inc. hereby requests that its Registration Statement on Form S-3 (File No. 333-287747) filed with the Securities and Exchange Commission (the "Commission") on June 3, 2025 (the "Registration Statement") be declared effective by the Commission at 4:30 p.m. Eastern Time on Tuesday, June 10, 2025, or as soon thereafter as practical.

Once the Registration Statement is declared effective, please orally confirm that event with our counsel, Akerman LLP by calling Christina Russo at (305) 982-5531.

Very truly yours,

D-WAVE QUANTUM INC.

<u>/s/ Diane Nguyen</u>

Diane Nguyen

General Counsel

<br>