# EDGAR Filing Document

**Accession Number:** 0001706946
**File Stem:** 0001193125-26-000799
**Filing Date:** 2026-1
**Character Count:** 2677
**Document Hash:** 063f6cec3b73969a22d312ea13bb438d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-000799.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001193125-26-000799

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260102

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Virgin Galactic Holdings, Inc
- **CENTRAL INDEX KEY:** 0001706946
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRANSPORTATION SERVICES [4700]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 853608069
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1700 FLIGHT WAY
- **CITY:** TUSTIN
- **STATE:** CA
- **ZIP:** 92782
- **BUSINESS PHONE:** (575) 424-2100

**MAIL ADDRESS:**
- **STREET 1:** 1700 FLIGHT WAY
- **CITY:** TUSTIN
- **STATE:** CA
- **ZIP:** 92782

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Virgin Galactic Vehicle Holdings, Inc
- **DATE OF NAME CHANGE:** 20191025

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Social Capital Hedosophia Holdings Corp.
- **DATE OF NAME CHANGE:** 20170517

**Virgin Galactic Holdings, Inc.** 

**1700 Flight Way** 

**Tustin, California 92782** 

January 2, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Claudia Rios; Dan Morris

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| | |
|:---|:---|
| Re: | **Virgin Galactic Holdings, Inc.**  |

---

**Registration Statement on Form S-3** 

**File No. 333-292017** 

To the addressee set forth above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 initially filed on December 9, 2025 (as amended, the "***Registration Statement***") of Virgin Galactic Holdings, Inc. (the "***Company***"). We respectfully request that the Registration Statement become effective as of 4:30 p.m. Eastern Time on January 6, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
|  Sincerely, | Sincerely, |
| **VIRGIN GALACTIC HOLDINGS, INC.** | **VIRGIN GALACTIC HOLDINGS, INC.** |
| By: | /s/ Sarah Kim |
|  | Sarah Kim |
|  | Chief Legal Officer and Secretary |

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cc: Michael Colglazier, Virgin Galactic Holdings, Inc.

Douglas Ahrens, Virgin Galactic Holdings, Inc.

Drew Capurro, Latham & Watkins LLP

Kevin Reyes, Latham & Watkins LLP