<SEC-DOCUMENT>9999999997-22-001889-index.html : 20220810
<SEC-HEADER>9999999997-22-001889.hdr.sgml : 20220810
<ACCEPTANCE-DATETIME>20220419164555
ACCESSION NUMBER:		9999999997-22-001889
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220418
ACTION DATE:               	20220418
RECEIVED DATE:           	20220419

FILER:

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

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		GREENBERG TRAURIG LLP
		STREET 2:		ONE VANDERBILT AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		(305) 579-0739

	MAIL ADDRESS:	
		STREET 1:		GREENBERG TRAURIG LLP
		STREET 2:		ONE VANDERBILT AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>