<SEC-DOCUMENT>0001140361-23-018689.txt : 20230417
<SEC-HEADER>0001140361-23-018689.hdr.sgml : 20230417
<ACCEPTANCE-DATETIME>20230417170218
ACCESSION NUMBER:		0001140361-23-018689
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230417
DATE AS OF CHANGE:		20230417

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:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-267126
		FILM NUMBER:		23824625

	BUSINESS ADDRESS:	
		STREET 1:		3033 BETA AVENUE
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5G4M9
		BUSINESS PHONE:		(604) 630-1428

	MAIL ADDRESS:	
		STREET 1:		3033 BETA AVENUE
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5G4M9
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
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<TEXT>
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      <div style="text-align: right; font-weight: bold;">Filed Pursuant to Rule 424(b)(3)</div>
      <div style="text-align: right; font-weight: bold;">Registration No. 333-267126</div>
      <div>&#160;</div>
      <div style="font-weight: bold;">PROSPECTUS SUPPLEMENT NO. 12</div>
      <div style="font-weight: bold;">(to Prospectus dated October 26, 2022)</div>
      <div style="text-align: center;"> <br>
        <img src="image00001.jpg">
        <div> <br>
        </div>
      </div>
      <div style="text-align: center; font-weight: bold;">D-WAVE QUANTUM INC.</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">COMMON SHARES</div>
      <div> <br>
      </div>
      <div>
        <div>
          <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
        <div><br>
        </div>
      </div>
      <div>This prospectus supplement updates, amends and supplements the prospectus contained in our Registration Statement on Form S-1, effective as of October 26, 2022 (as supplemented or amended from time to time, the &#8220;Prospectus&#8221;) (Registration No.
        333-267126).</div>
      <div>&#160;</div>
      <div>This prospectus supplement is being filed to update, amend and supplement the information included in the Prospectus with the information contained in our Current Report on Form 8-K, filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;)
        on April 17, 2023 (the &#8220;Form 8-K&#8221;). Accordingly, we have attached the Form 8-K to this prospectus supplement.</div>
      <div>&#160;</div>
      <div>This prospectus supplement is not complete without the Prospectus. This prospectus supplement should be read in conjunction with the Prospectus, which is to be delivered with this prospectus supplement, and is qualified by reference thereto,
        except to the extent that the information in this prospectus supplement updates or supersedes the information contained in the Prospectus. Please keep this prospectus supplement with your Prospectus for future reference.</div>
      <div>&#160;</div>
      <div>Our shares of common stock, par value $0.0001 (&#8220;Common Shares&#8221;), are listed on the New York Stock Exchange (the &#8220;NYSE&#8221;) under the symbol &#8220;QBTS&#8221;. On April 14, 2023, the last reported sales price for the Common Shares on the NYSE was $0.50.</div>
      <div> <br>
      </div>
      <div>
        <div>
          <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
        <div><br>
        </div>
      </div>
      <div style="font-weight: bold;">Investing in our securities involves a high degree of risk. See &#8220;<u>Risk Factors</u>&#8221; beginning on page 21 of the Prospectus for a discussion of applicable information that should be considered in connection with an
        investment in our securities.</div>
      <div>&#160;</div>
      <div style="font-weight: bold;">Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if the Prospectus or this prospectus supplement is truthful or complete.
        Any representation to the contrary is a criminal offense.</div>
      <div> <br>
      </div>
      <div>
        <div style="text-align: center;">
          <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
        <div>&#160;</div>
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      <div style="text-align: center; font-weight: bold;">The date of this prospectus supplement is April 17, 2023.</div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
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          <div>
            <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
            <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
            <div style="text-align: center; font-weight: bold;"><br>
            </div>
            <div style="text-align: center;">
              <hr noshade="noshade" align="center" style="border: currentColor; border-image: none; width: 25%; height: 2px; color: rgb(0, 0, 0); margin-right: auto; margin-left: auto; background-color: rgb(0, 0, 0);"></div>
            <div>&#160;</div>
            <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM 8-K</div>
            <br>
            <hr noshade="noshade" align="center" style="border: currentColor; border-image: none; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); margin-right: auto; margin-left: auto; background-color: rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">CURRENT REPORT</div>
            <div>&#160;</div>
            <div style="text-align: center; font-weight: bold;">PURSUANT TO SECTION 13 OR 15(d) OF THE</div>
            <div style="text-align: center; font-weight: bold;">SECURITIES EXCHANGE ACT OF 1934</div>
            <div>&#160;</div>
            <div style="text-align: center; font-weight: bold;">Date of Report (Date of earliest event reported): April 13, 2023</div>
            <div style="text-align: center; font-weight: bold;"><br>
            </div>
            <div style="text-align: center;">
              <hr noshade="noshade" align="center" style="border: currentColor; border-image: none; width: 25%; height: 2px; color: rgb(0, 0, 0); margin-right: auto; margin-left: auto; background-color: rgb(0, 0, 0);"></div>
            <div>&#160;</div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">D-Wave Quantum Inc.<br>
            </div>
            <div style="text-align: center; font-weight: bold;">(Exact Name of Registrant as Specified in Its Charter)</div>
            <br>
            <hr noshade="noshade" align="center" style="border: currentColor; border-image: none; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); margin-right: auto; margin-left: auto; background-color: rgb(0, 0, 0);">
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                <tr>
                  <td style="width: 33.33%; vertical-align: top;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware<br>
                    </div>
                  </td>
                  <td style="width: 34%; vertical-align: top;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">001-41468<br>
                    </div>
                  </td>
                  <td style="width: 33.33%; vertical-align: top;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">88-1068854<br>
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                </tr>
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                  <td nowrap="nowrap" style="width: 33.33%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(State or other jurisdiction of incorporation or organization)</div>
                  </td>
                  <td style="width: 34%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(Commission File Number)</div>
                  </td>
                  <td style="width: 33.33%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(I.R.S. Employer Identification No.)</div>
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            <div>&#160;</div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">3033 Beta Avenue<br>
            </div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Burnaby, British Columbia</div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Canada<br>
            </div>
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">V5G 4M9<br>
            </div>
            <div style="text-align: center; font-weight: bold;">(Address of principal executive offices)</div>
            <div>&#160;</div>
            <div style="text-align: center; font-weight: bold;">(604) 630-1428</div>
            <div style="text-align: center; font-weight: bold;">(Registrant&#8217;s telephone number, including area code)</div>
            <div>&#160;</div>
            <div style="text-align: center; font-weight: bold;">N/A</div>
            <div style="text-align: center; font-weight: bold;">(Former name or former address, if changed since last report)</div>
            <div style="text-align: center; font-weight: bold;"><br>
            </div>
            <div style="text-align: center;">
              <hr noshade="noshade" align="center" style="border: currentColor; border-image: none; width: 25%; height: 2px; color: rgb(0, 0, 0); margin-right: auto; margin-left: auto; background-color: rgb(0, 0, 0);"></div>
            <div><br>
            </div>
            <div>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
              following provisions:</div>
            <div>&#160;</div>
            <div>
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                    <td style="width: 15.35pt; color: rgb(51, 51, 51); vertical-align: top;">&#9744;<br>
                    </td>
                    <td style="width: auto; vertical-align: top;">
                      <div style="color: rgb(0, 0, 0);">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
                    </td>
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              </table>
              <div>&#160;</div>
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                    <td style="width: 15.35pt; color: rgb(51, 51, 51); vertical-align: top;">&#9744;<br>
                    </td>
                    <td style="width: auto; vertical-align: top;">
                      <div style="color: rgb(0, 0, 0);">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>
                    </td>
                  </tr>

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              <div>&#160;</div>
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                    <td style="width: 15.35pt; color: rgb(51, 51, 51); vertical-align: top;">&#9744;<br>
                    </td>
                    <td style="width: auto; vertical-align: top;">
                      <div style="color: rgb(0, 0, 0);">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
                    </td>
                  </tr>

              </table>
              <div>&#160;</div>
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                    <td style="width: 15.35pt; color: rgb(51, 51, 51); vertical-align: top;">&#9744;<br>
                    </td>
                    <td style="width: auto; vertical-align: top;">
                      <div style="color: rgb(0, 0, 0);">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>
                    </td>
                  </tr>

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              <div>&#160;</div>
            </div>
            <div>Securities registered pursuant to Section 12(b) of the Act:</div>
            <div>&#160;</div>
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                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Title of each class</div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
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                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Trading Symbol(s)</div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 33.04%; vertical-align: bottom; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Name of each exchange on which registered</div>
                  </td>
                </tr>
                <tr>
                  <td style="width: 32.75%; vertical-align: bottom; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">Common stock, par value $0.0001 per share<br>
                    </div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 32%; vertical-align: bottom; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">QBTS<br>
                    </div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 33.04%; vertical-align: bottom; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">New York Stock Exchange<br>
                    </div>
                  </td>
                </tr>
                <tr>
                  <td style="width: 32.75%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">Warrants, each whole warrant exercisable for 1.4541326 shares of common stock at an exercise price of $11.50<br>
                    </div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 32%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">QBTS.WT<br>
                    </div>
                  </td>
                  <td style="width: 0.73%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 33.04%; vertical-align: bottom;">
                    <div style="text-align: center; color: rgb(0, 0, 0);">New York Stock Exchange<br>
                    </div>
                  </td>
                </tr>

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            <div>&#160;</div>
            <div>Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this
              chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</div>
            <div>&#160;</div>
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                <tr>
                  <td style="width: 95.31%; vertical-align: bottom;">
                    <div style="text-align: right; color: rgb(0, 0, 0);">Emerging growth company</div>
                  </td>
                  <td style="width: 1.17%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 3.51%; vertical-align: bottom;">
                    <div style="color: rgb(51, 51, 51);">&#9746;<br>
                    </div>
                  </td>
                </tr>

            </table>
            <div><br>
            </div>
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                <tr>
                  <td style="width: 95.31%; vertical-align: bottom;">
                    <div style="color: rgb(0, 0, 0);">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
                      with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.</div>
                  </td>
                  <td style="width: 1.17%; vertical-align: bottom;">&#160;</td>
                  <td style="width: 3.51%; vertical-align: middle;">
                    <div style="color: rgb(51, 51, 51);">&#9744;<br>
                    </div>
                  </td>
                </tr>

            </table>
            <div><br>
            </div>
            <div style="text-align: center;">
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            <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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                  <td style="width: 63pt; font-weight: bold; vertical-align: top;">Item 2.02</td>
                  <td style="width: auto; text-align: justify; vertical-align: top;">
                    <div style="font-weight: bold;">Results of Operations and Financial Condition.</div>
                  </td>
                </tr>

            </table>
            <div><br>
            </div>
            <div style="text-align: justify;">The information set forth under Item 4.02 is incorporated into this Item 2.02 by reference.</div>
            <div style="text-align: justify;"><br>
              </div>
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                  <td style="width: 63pt; font-weight: bold; vertical-align: top;">Item 4.02</td>
                  <td style="width: auto; text-align: justify; vertical-align: top;">
                    <div style="font-weight: bold;">Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.</div>
                  </td>
                </tr>

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            <div><br>
            </div>
            <div style="text-align: justify;">On November 10, 2022, D-Wave Quantum Inc. (the &#8220;<font style="font-style: italic;">Company</font>&#8221; or &#8220;<font style="font-style: italic;">D-Wave</font>&#8221;) filed its Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (the &#8220;<font style="font-style: italic;">Q3</font>&#160;<font style="font-style: italic;">Form 10-Q</font>&#8221;) with the U.S. Securities and Exchange Commission (the &#8220;<font style="font-style: italic;">SEC</font>&#8221;). On April 13, 2023, the Audit Committee of the Board of Directors of the Company concluded that the
                consolidated financial statements as of and for the three and nine month periods ended September 30, 2022 should no longer be relied upon due to several errors (as described below) and approved the filing of <font style="color: rgb(0, 0, 0);">an amendment of the Q3 Form 10-Q, including the restated financial statements therein (the &#8220;</font><font style="color: rgb(0, 0, 0); font-style: italic;">Amended 10-Q</font><font style="color: rgb(0, 0, 0);">&#8221;)</font>. The Company intends to file such Amended 10-Q with the SEC on April 17, 2023. The Audit Committee has discussed this approach and the matters disclosed in this Form 8-K with its auditors and
                the Company.</div>
            <div>&#160;</div>
            <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic;">Error in Accounting for Lincoln Park Purchase Agreement</div>
            <div>&#160;</div>
            <div style="text-align: justify; color: rgb(0, 0, 0);">The Company and D-Wave Systems Inc. (&#8220;<font style="font-style: italic;">D-Wave Systems</font>&#8221;)
              entered into a Purchase Agreement with Lincoln Park Capital Fund, LLC (&#8220;<font style="font-style: italic;">Lincoln Park</font>&#8221;), on June 16, 2022 which provides D-Wave the sole right, but not the
              obligation, to direct Lincoln Park to buy specified dollar amounts up to $150.0 million of Common Shares through June 15, 2025.</div>
            <div>&#160;</div>
            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company determined that the Purchase Agreement did not meet all of the criteria to be
              considered indexed to the Company&#8217;s own stock and therefore it should have been considered a financial instrument recorded at fair value, with changes in fair value recorded in the statement of operations. As the Purchase Agreement should
              have been considered a derivative, any issuance costs required to obtain the ability to issue shares under the Purchase Agreement, including the Commitment Shares (as defined below), should have been expensed. In the Q3 Form 10-Q, the Company
              initially determined that the Purchase Agreement met all of the criteria to be considered indexed to the Company&#8217;s own stock and that it met all of the additional criteria for equity classification. Therefore, the Common Shares issued to
              Lincoln Park on August 5, 2022 and August 25, 2022 (the "Commitment Shares"), which represent issuance costs of obtaining the Purchase Agreement, were not required to be expensed and were recorded within prepaid expenses and other current
              assets in the condensed consolidated balance sheet as of September 30, 2022.</div>
            <div>&#160;</div>
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            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company identified errors in how the Company recognized deferred revenue for services
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            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company identified errors in accounting for its stock-based compensation related to how
              the Company accounted for forfeitures, certain inputs used to calculate the fair value of the Company's August 18, 2022 stock option awards, and the Company&#8217;s allocation of its stock-based compensation expense within the appropriate line
              items (Cost of revenue, Research and development, General and administrative, and Sales and marketing) in its condensed consolidated statements of operations and comprehensive loss. After a thorough review of the expense calculation schedule,
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            <div>&#160;</div>
            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company also identified an error in its calculation of stock-based compensation that
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              2022, the grant date. In addition to the share price issue, the Company also used a volatility rate that did not appropriately weigh the volatilities of its peer companies.</div>
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            <div style="text-align: justify; color: rgb(0, 0, 0);">Also, after the filing of the Q3 Form 10-Q, the Company determined that its stock-based compensation expense should be allocated
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            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company identified certain errors in the calculation model for the repayment of the loan
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            <div style="text-align: justify; color: rgb(0, 0, 0);">After the filing of the Q3 Form 10-Q, the Company identified certain errors in accounting for prepaid expenses where amounts were
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            <div style="text-align: center; font-weight: bold;">SIGNATURE</div>
            <div style="text-align: center;"><br>
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            <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its
              behalf by the undersigned hereunto duly authorized.</div>
            <div><br>
              </div>
            <table cellspacing="0" cellpadding="0" border="0" style="width: 100%; text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; border-collapse: collapse;" id="z0f1cd7eff5e04a639905721b129e9707">

                <tr>
                  <td style="width: 49.96%; vertical-align: top;">&#160;</td>
                  <td colspan="2" style="width: 50.04%; vertical-align: top;">
                    <div style="color: rgb(0, 0, 0); font-weight: bold;">D-Wave Quantum Inc.</div>
                  </td>
                </tr>
                <tr>
                  <td style="width: 49.96%; vertical-align: top;">&#160;</td>
                  <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                  <td style="width: 46.96%; vertical-align: top;">&#160;</td>
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                <tr>
                  <td style="width: 49.96%; vertical-align: top;">
                    <div style="color: rgb(0, 0, 0);">Dated: April 17, 2023</div>
                  </td>
                  <td style="width: 3.09%; vertical-align: top;">
                    <div style="color: rgb(0, 0, 0);">By:</div>
                  </td>
                  <td style="width: 46.96%; vertical-align: top; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                    <div style="color: rgb(0, 0, 0); font-style: italic;">/s/ Alan Baratz</div>
                  </td>
                </tr>
                <tr>
                  <td style="width: 49.96%; vertical-align: top;">&#160;</td>
                  <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                  <td style="width: 46.96%; vertical-align: top;">
                    <div style="color: rgb(0, 0, 0);">Alan Baratz</div>
                  </td>
                </tr>
                <tr>
                  <td style="width: 49.96%; vertical-align: top;">&#160;</td>
                  <td style="width: 3.09%; vertical-align: top;">&#160;</td>
                  <td style="width: 46.96%; vertical-align: top;">
                    <div style="color: rgb(0, 0, 0);">Chief Executive Officer</div>
                  </td>
                </tr>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
