# EDGAR Filing Document

**Accession Number:** 0001706946
**File Stem:** 0001193125-26-017318
**Filing Date:** 2026-1
**Character Count:** 2528
**Document Hash:** 48d8e13bc90bd8bcca1537d3437e656c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-017318.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001193125-26-017318

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260121

**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

January 21, 2026

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

Division of Corporation Finance

Office of Energy & Transportation

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

Attention: J. Elizabeth Packebusch

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| | |
|:---|:---|
| **Re:** | **<u>Request for Effectiveness for Virgin Galactic Holdings, Inc.</u>**  |

---

**<u>Registration Statement on Form S-3 (File No.</u> <u>333-292647)</u>**

Dear Ms. Packebusch:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Virgin Galactic Holdings, Inc. (the "<u>Registrant</u>") hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 10:00 a.m. Eastern Time, on Friday, January 23, 2026, or as soon thereafter as practicable. The Registrant respectfully requests that you notify David Ni of O'Melveny & Myers LLP of such effectiveness by telephone at (212) 326-2052.

If you have any questions or comments regarding the foregoing, please do not hesitate to contact Mr. Ni at the telephone number above.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| Virgin Galactic Holdings, Inc. | Virgin Galactic Holdings, Inc. | Virgin Galactic Holdings, Inc. |
| By: | /s/ Sarah Kim | /s/ Sarah Kim |
|  | Name: | Sarah Kim |
|  | Title: | Executive Vice President, Chief Legal Officer and Corporate Secretary |

---

cc: David Ni, O'Melveny & Myers LLP