Opendoor Technologies Inc.
1 Post Street, Floor 11
San Francisco, California 94104
January 21, 2021
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Opendoor Technologies Inc.
Registration Statement on Form S-1
Filed January 14, 2021
File No. 333-251529
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Opendoor Technologies Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-251529) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 22, 2021 or as soon as practicable thereafter.
* * * *
The Company requests that we 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.
|Very truly yours,|
|/s/ Carrie Wheeler|
|Name: Carrie Wheeler|
|Title: Chief Financial Officer|
cc: Elizabeth Stevens, Head of Legal, Opendoor Technologies Inc.
Rachel W. Sheridan, Latham & Watkins LLP
Shagufa Hossain, Latham & Watkins LLP