<SEC-DOCUMENT>0001140361-23-035640.txt : 20230721
<SEC-HEADER>0001140361-23-035640.hdr.sgml : 20230721
<ACCEPTANCE-DATETIME>20230721163711
ACCESSION NUMBER:		0001140361-23-035640
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230721
DATE AS OF CHANGE:		20230721

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:	333-269732
		FILM NUMBER:		231102939

	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>
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<TEXT>
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    <div>
      <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. 333-269732</div>
      <div>&#160;</div>
      <div style="font-weight: bold;">PROSPECTUS SUPPLEMENT NO. 4</div>
      <div style="font-weight: bold;">(to Prospectus dated July 13, 2023)</div>
      <div><br>
      </div>
      <div style="text-align: center;"><img src="image00001.jpg"></div>
      <div>&#160;</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>
      <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> <br>
      </div>
      <div>This prospectus supplement updates, amends and supplements the prospectus contained in our Registration Statement on Form S-1, effective as of July 13, 2023 (as supplemented or amended from time to time, the &#8220;Prospectus&#8221;) (Registration No.
        333-269732).</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 June 13, 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 July 20, 2023, the last reported sales price for the Common Shares on the NYSE was $2.75.</div>
      <div><br>
      </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 style="font-size: 12pt; font-weight: bold;"> <font style="font-size: 10pt;"><br>
        </font></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>
      <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 style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-weight: bold;">The date of this prospectus supplement is July 21, 2023.</div>
      <div>&#160;</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>&#160;</div>
          <div>
            <hr style="margin: 0px auto; border: currentColor; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0);"></div>
          <div><br>
          </div>
          <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM 8-K</div>
          <div>
            <div>&#160; </div>
            <hr style="margin: 0px auto; border: currentColor; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0);"></div>
          <div><br>
          </div>
          <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): June 7, 2023</div>
          <div>
            <div>&#160; </div>
            <hr style="margin: 0px auto; border: currentColor; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0);"></div>
          <div><br>
          </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>
          <div><br>
          </div>
          <div>
            <hr style="margin: 0px auto; border: currentColor; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0);"></div>
          <div><br>
          </div>
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                <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>
                  </div>
                </td>
              </tr>
              <tr>
                <td style="width: 33.33%; vertical-align: bottom; white-space: nowrap;">
                  <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>
                </td>
              </tr>

          </table>
          <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><br>
          </div>
          <div>
            <hr style="margin: 0px auto; border: currentColor; width: 25%; height: 2px; text-align: center; color: rgb(0, 0, 0); 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>
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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>
              </tr>

          </table>
          <div>&#160;</div>
          <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="width: 100%; text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;" id="ze208f07677724dedb149ea5c04f6f27b">

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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>

          </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 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
                </td>
              </tr>

          </table>
          <div>&#160;</div>
          <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="width: 100%; text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;" id="z66876e449b2f49a88732b37f041c7c60">

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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>

          </table>
          <div>&#160;</div>
          <div>Securities registered pursuant to Section 12(b) of the Act:</div>
          <div>&#160;</div>
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                <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); font-weight: bold;">Title of each class</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); 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>

          </table>
          <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: 96.33%; vertical-align: bottom;">
                  <div style="text-align: right; color: rgb(0, 0, 0);">Emerging growth company</div>
                </td>
                <td style="width: 3.56%; vertical-align: bottom;">
                  <div style="text-align: center; color: rgb(51, 51, 51);">&#9746;<br>
                  </div>
                </td>
              </tr>

          </table>
          <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="za13aedfe3470444d8854b1eb2a5c9a13">

              <tr>
                <td style="width: 96.33%; 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: 3.56%; vertical-align: bottom;">
                  <div style="text-align: center; color: rgb(51, 51, 51);">&#9744;<br>
                  </div>
                </td>
              </tr>

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          <div><br>
          </div>
          <hr style="border-width: 1px medium 4px; border-style: solid none; border-color: black currentColor; border-image: none; height: 10px; text-align: center; color: rgb(255, 255, 255); margin-right: auto; margin-left: auto; background-color: rgb(255, 255, 255);"></div>
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        <div>
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                <td style="width: 72pt; color: rgb(0, 0, 0); font-weight: bold; vertical-align: top;">Item 4.01.</td>
                <td style="width: auto; vertical-align: top;">
                  <div style="color: rgb(0, 0, 0); font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
                </td>
              </tr>

          </table>
          <div>
            <div style="text-align: justify; text-indent: 24.5pt;"><br>
            </div>
          </div>
          <div>
            <div style="text-align: justify;">On June 7, 2023, PricewaterhouseCoopers LLP (Canada) (&#8220;PwC&#8221;) notified D-Wave Quantum Inc. (the &#8220;Company&#8221;) of its decision to decline to stand for re-election as the independent registered public accounting firm
              of the Company. Although PwC has declined to stand for re-election, it has agreed to maintain its relationship with the Company for the review of the Company&#8217;s Quarterly Report on Form 10-Q for the quarterly period ending June 30, 2023 (the
              &#8220;10-Q&#8221;). The Company will file an amendment to this Current Report on Form 8-K within four business days of the completion of PwC&#8217;s review of the 10-Q.</div>
            <div><br>
            </div>
            <div style="text-align: justify;">PwC&#8217;s reports on the financial statements for the fiscal years ended December 31, 2022 and 2021 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
              scope, or accounting principles, except that PwC&#8217;s report for the fiscal years ended December 31, 2022 and 2021 contained a separate paragraph that stated&#160; the Company has incurred net losses and negative cash flows from operating activities
              and has a negative working capital that raise substantial doubt about the Company&#8217;s ability to continue as a going concern. During the fiscal years ended December 31, 2022 and 2021, and in the subsequent interim period through the date of the
              filing of this Current Report on Form 8-K, there were&#160; no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to PwC&#8217;s satisfaction,
              would have caused PwC to make reference to the subject matter of the disagreement in connection with PwC&#8217;s report. Aside from the identification of a material weakness in the Company&#8217;s internal controls over financial reporting during the
              fiscal year ended December 31, 2022 pertaining to the Company&#8217;s design and operation of controls related&#160; to its financial statement close process, there were no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K
              during the fiscal years ended December 31, 2022 and 2021 or in the subsequent interim period through the date of the filing of this Current Report on Form 8-K.</div>
            <div><br>
            </div>
            <div style="text-align: justify;">The Company provided PwC with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (&#8220;SEC&#8221;) and requested that PwC furnish the Company with a letter addressed
              to the SEC stating whether PwC agrees with the above statements. A copy of the letter, dated June 13, 2023, is filed as Exhibit 16.1 to this Current Report on Form 8-K.</div>
            <div><br>
            </div>
            <div style="text-align: justify;">The Company intends to transfer its principal executive office from Canada to the United States and engage a successor independent registered public accounting firm located in the United States. Upon completion
              of such engagement, the Company will file a Current Report on Form 8-K to disclose such engagement.</div>
            <div><br>
            </div>
          </div>
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                <td style="width: 72pt; font-weight: bold; vertical-align: top;">Item 9.01.</td>
                <td style="width: auto; vertical-align: top;">
                  <div style="font-weight: bold;">Financial Statements and Exhibits.</div>
                </td>
              </tr>

          </table>
          <div>&#160;</div>
          <div>(d)&#160; Exhibits</div>
          <div><br>
          </div>
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                <td style="width: 20%; vertical-align: top;">
                  <div style="font-weight: bold;"><font style="text-decoration: underline;">Exhibit Number</font></div>
                </td>
                <td style="width: 80%; vertical-align: top;">
                  <div style="font-weight: bold;"><font style="text-decoration: underline;">Description</font></div>
                </td>
              </tr>
              <tr>
                <td style="width: 20%; vertical-align: top;" rowspan="1">&#160;</td>
                <td style="width: 80%; vertical-align: top;" rowspan="1">&#160;</td>
              </tr>
              <tr>
                <td style="width: 20%; vertical-align: top;">
                  <div>16.1</div>
                </td>
                <td style="width: 80%; vertical-align: top;">
                  <div>Letter from PricewaterhouseCoopers LLP, dated June 13, 2023, to the Securities and Exchange Commission.</div>
                </td>
              </tr>
              <tr>
                <td style="width: 20%; vertical-align: top;" rowspan="1">&#160;</td>
                <td style="width: 80%; vertical-align: top;" rowspan="1">&#160;</td>
              </tr>
              <tr>
                <td style="width: 20%; vertical-align: top;">
                  <div>104</div>
                </td>
                <td style="width: 80%; vertical-align: top;">
                  <div>Cover Page Interactive Data File (embedded within the Inline XBRL document).</div>
                </td>
              </tr>

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          <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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          </div>
          <div style="text-align: center; font-weight: bold;">SIGNATURE</div>
          <div>&#160;</div>
          <div>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>&#160;</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="z45cbc40517e2482388fcbc07ce4fefd8">

              <tr>
                <td style="width: 50%; vertical-align: bottom;"><br>
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                <td style="vertical-align: bottom;" colspan="2">
                  <div style="color: rgb(0, 0, 0); font-weight: bold;">D-Wave Quantum Inc.</div>
                </td>
              </tr>
              <tr>
                <td style="width: 50%; vertical-align: bottom;"><br>
                </td>
                <td style="width: 5%; vertical-align: bottom;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
              </tr>
              <tr>
                <td style="width: 50%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">Dated: June 13, 2023</div>
                </td>
                <td style="width: 5%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">By:</div>
                </td>
                <td style="width: 45%; vertical-align: bottom; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 2px; border-bottom-style: solid;">
                  <div>/s/ Alan Baratz</div>
                </td>
              </tr>
              <tr>
                <td style="width: 50%; vertical-align: bottom;"><br>
                </td>
                <td style="width: 5%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">Name:</div>
                </td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">Alan Baratz</div>
                </td>
              </tr>
              <tr>
                <td style="width: 50%; vertical-align: bottom;"><br>
                </td>
                <td style="width: 5%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">Title:</div>
                </td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div style="color: rgb(0, 0, 0);">President &amp; Chief Executive Officer</div>
                </td>
              </tr>

          </table>
          <div><br>
          </div>
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        <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
          <div class="BRPFPageBreak" style="page-break-after: always;">
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        <div>
          <div>
            <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 16.1</font><br>
            </div>
            <div>
              <div><br>
              </div>
              <img src="image00002.jpg"></div>
            <div>&#160;</div>
            <div>June 13, 2023</div>
            <div><br>
            </div>
            <div>Securities and Exchange Commission </div>
            <div>100 F Street, N.E.</div>
            <div>Washington, DC 20549 </div>
            <div><br>
            </div>
            <div>Commissioners:</div>
            <div><br>
            </div>
            <div>We have read the statements made by D-Wave Quantum Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of D-Wave Quantum Inc. dated June 7, 2023. We agree
              with the statements concerning our Firm contained therein.</div>
            <div>&#160;</div>
            <div>Very truly yours,</div>
            <div><br>
            </div>
            <div style="font-weight: bold;">/s/PricewaterhouseCoopers LLP</div>
            <div><br>
            </div>
            <div>PricewaterhouseCoopers LLP </div>
            <div>Vancouver, Canada</div>
            <div><br>
            </div>
            <div><br>
            </div>
            <div><br>
            </div>
            <div>
              <div>&#160;</div>
              <div>PricewaterhouseCoopers LLP</div>
              <div>PricewaterhouseCoopers Place, 250 Howe Street, Suite 1400, Vancouver, British Columbia, Canada V6C 3S7</div>
              <div>T: +1 604 806 7000, F: +1 604 806 7806, ca_vancouver_main_fax@pwc.com,&#160;www.pwc.com/ca</div>
              <div><br>
              </div>
              <div style="font-size: 8pt;">&#8220;PwC&#8221; refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership, which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.</div>
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