# EDGAR Filing Document

**Accession Number:** 0001824920
**File Stem:** 0001193125-26-129351
**Filing Date:** 2026-3
**Character Count:** 2566
**Document Hash:** ff3d3db15548f064f7bd30614023bf39
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-129351.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001193125-26-129351

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IonQ, Inc.
- **CENTRAL INDEX KEY:** 0001824920
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 852992192
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 4505 CAMPUS DRIVE
- **CITY:** COLLEGE PARK
- **STATE:** MD
- **ZIP:** 20740
- **BUSINESS PHONE:** (301) 298-7997

**MAIL ADDRESS:**
- **STREET 1:** 4505 CAMPUS DRIVE
- **CITY:** COLLEGE PARK
- **STATE:** MD
- **ZIP:** 20740

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** dMY Technology Group, Inc. III
- **DATE OF NAME CHANGE:** 20200915

**IonQ, Inc.** 

4505 Campus Drive,

College Park, Maryland 20740

March 27, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn: Mitchell Austin Jan Woo

**RE: IonQ, Inc.** 

**Registration Statement on Form S-4**

**File No. 333-294511**

**Request for Effectiveness** 

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the "Registration Statement") filed by IonQ, Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on March 20, 2026, as amended on March 27, 2026, be accelerated to March 31, 2026 at 4:00 p.m. Eastern Time or as soon thereafter as may be practicable.

We understand that the staff of the Division of Corporation Finance of the Commission will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Chelsea Darnell of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3104.

\*\*\*\*\*

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
|  | IONQ, INC. | IONQ, INC. |
| By: | /s/ Paul T. Dacier | /s/ Paul T. Dacier |
|  | Name: | Paul T. Dacier |
|  | Title: | Chief Legal Officer and Corporate Secretary |

---