<SEC-DOCUMENT>0001140361-23-027821.txt : 20230601
<SEC-HEADER>0001140361-23-027821.hdr.sgml : 20230601
<ACCEPTANCE-DATETIME>20230601172327
ACCESSION NUMBER:		0001140361-23-027821
CONFORMED SUBMISSION TYPE:	POS EX
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20230601
DATE AS OF CHANGE:		20230601
EFFECTIVENESS DATE:		20230601

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:		POS EX
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-267124
		FILM NUMBER:		23985734

	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>POS EX
<SEQUENCE>1
<FILENAME>brhc20053749_pos-ex.htm
<DESCRIPTION>POS EX
<TEXT>
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    <div style="text-align: center; font-weight: bold;">As filed with the U.S. Securities and Exchange Commission on June 1, 2023.</div>
    <div><br>
    </div>
    <div style="text-align: right; font-weight: bold;">Registration No. 333-267124</div>
    <div>
      <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
    <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-size: 14pt; font-weight: bold;"> <font style="font-size: 10pt;"><br>
        </font></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>
      <div style="text-align: center; font-weight: bold;">Post-Effective Amendment No. 1</div>
      <div style="text-align: center; font-weight: bold;">to</div>
      <div>&#160;</div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-1</div>
      <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
      <div style="text-align: center; font-weight: bold;">UNDER THE SECURITIES ACT OF 1933</div>
      <div>&#160;</div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">D-Wave Quantum Inc.</div>
      <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
      <div>&#160;</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>
      <table cellspacing="0" cellpadding="0" border="0" id="zc536b2efe11f409ba5043696d7babd6b" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td nowrap="nowrap" style="width: 33%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware</div>
            </td>
            <td nowrap="nowrap" style="width: 34%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">7374</div>
            </td>
            <td nowrap="nowrap" style="width: 33%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">88-1068854</div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: center; color: #000000;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: center; color: #000000;">(Primary Standard Industrial Classification Code Number)</div>
            </td>
            <td nowrap="nowrap" style="width: 33%; vertical-align: top;">
              <div style="text-align: center; color: #000000;">(I.R.S. Employer Identification Number)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">3033 Beta Avenue</div>
      <div style="text-align: center; font-weight: bold;">Burnaby, British Columbia V5G 4M9</div>
      <div style="text-align: center; font-weight: bold;">Canada</div>
      <div style="text-align: center; font-weight: bold;">Tel: (604) 630-1428</div>
      <div>
        <div style="text-align: center;">(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</div>
        <div>&#160;</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>
      <div style="text-align: center; font-weight: bold;">Corporation Service Company</div>
      <div style="text-align: center; font-weight: bold;">251 Little Falls Drive</div>
      <div style="text-align: center; font-weight: bold;">Wilmington, New Castle County, Delaware</div>
      <div style="text-align: center; font-weight: bold;">19808</div>
      <div style="text-align: center; font-weight: bold;">Tel: (650) 560-4753</div>
      <div>
        <div style="text-align: center;">(Name, address, including zip code, and telephone number, including area code, of agent for service)</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 style="text-align: center; font-style: italic; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-style: italic; font-weight: bold;">Copies to:</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="ze998cfcb53d04fe49e7a9bd8a5ebcfcd" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Alan Baratz</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Michael M. Mills, Jr.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">D-Wave Quantum Inc.</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Holland &amp; Knight LLP</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">3033 Beta Avenue</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">100 North Tampa Street</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Burnaby, British Columbia V5G 4M9</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Suite 4100</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Canada</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Tampa, Florida 33602</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Tel: (604) 630-1428</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Tel: (813) 227-8500</div>
            </td>
          </tr>

      </table>
      <div><br>
      </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 style="text-align: justify; text-indent: 20pt;"><font style="font-weight: bold;"> <br>
        </font></div>
      <div style="text-align: justify; text-indent: 20pt; font-size: 8pt;"><font style="font-size: 10pt; font-weight: bold;">Approximate date of commencement of proposed sale to the public:</font><font style="font-size: 10pt;"> From time to time after this
          Registration Statement becomes effective.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 20pt;">If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. &#9746;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 20pt;">If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration
        statement number of the earlier effective registration statement for the same offering. &#9744;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 20pt;">If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier
        effective registration statement for the same offering. &#9744;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 20pt;">If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier
        effective registration statement for the same offering. &#9746; (333-267124)</div>
      <div>&#160;</div>
      <div style="text-indent: 20pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large
        accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="ze89a0777881f40b79169d8d0327dd2d1" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Large accelerated filer &#9744;</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Accelerated filer &#9744;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Non-accelerated filer &#9746;</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Smaller reporting company &#9744;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Emerging growth company &#9746;</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <div style="text-indent: 20pt;">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 7(a)(2)(B) of the Securities Act. &#9744;</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;">This Post-Effective Amendment No. 1 shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(d) under the Securities Act of 1933, as amended.</div>
      <div>&#160;</div>
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
      <div>&#160;</div>
      <div style="text-align: justify;">This Post-Effective Amendment No. 1 (this "Amendment") to the Registration Statement on Form S-1 of D-Wave Quantum Inc. (File No. 333-267124), initially filed on August 29, 2022 and declared effective by the
        Securities and Exchange Commission on October 26, 2022 (the "Registration Statement"), is being filed as an exhibit-only filing solely to file a power of attorney for new directors, filed herewith as Exhibit 24, and to file a consent of
        PricewaterhouseCoopers LLP with respect to its report dated April 18, 2023 related to the financial statements of D-Wave Quantum Inc. contained in the Annual Report on Form 10-K of D-Wave Quantum Inc. for the year ended December 31, 2022 and
        included in the Prospectus Supplement No. 14 dated April 19, 2023 filed pursuant to Rule 424(b)(3), filed herewith as Exhibit 23.1 (the "Consent"). Accordingly, this Amendment consists only of the facing page, this explanatory note, Item 16 of Part
        II of the Registration Statement, the signature pages to the Registration Statement, and the Consent. The prospectus and the balance of Part II of the Registration Statement are unchanged hereby and have been omitted.</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">PART II</div>
      <div style="text-align: center; font-weight: bold;">INFORMATION NOT REQUIRED IN PROSPECTUS</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zd8b93ca92e224b3abad85d44c286ff6f" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 45pt; vertical-align: top; font-style: italic; font-weight: bold;">Item 16.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-style: italic; font-weight: bold;">Exhibits and Financial Statement Schedules.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="font-style: italic;">(a) Exhibits.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z8603c03f73fc49428cf677be0f223d84" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 12.49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Exhibit No.</div>
            </td>
            <td style="width: 2.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 36%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Description</div>
            </td>
            <td style="width: 2.49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="4">
              <div style="text-align: center; font-weight: bold;">Incorporated by Reference Exhibits</div>
            </td>
          </tr>
          <tr>
            <td style="width: 12.49%; vertical-align: top;">&#160;</td>
            <td style="width: 2.47%; vertical-align: top;">&#160;</td>
            <td style="width: 36%; vertical-align: top;">&#160;</td>
            <td style="width: 2.49%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Filer</div>
            </td>
            <td style="width: 12.5%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Form</div>
            </td>
            <td style="width: 12.5%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Exhibit</div>
            </td>
            <td style="width: 12.5%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Filing Date</div>
            </td>
          </tr>
          <tr>
            <td style="width: 12.49%; vertical-align: top;">
              <div style="text-align: right;"><a href="brhc20053749_ex23-1.htm">23.1*</a></div>
            </td>
            <td style="width: 2.47%; vertical-align: top;">&#160;</td>
            <td style="width: 36%; vertical-align: top;">
              <div style="text-align: center;">Consent of PricewaterhouseCoopers LLP</div>
            </td>
            <td style="width: 2.49%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 12.49%; vertical-align: top; text-align: right;" rowspan="1"><a href="brhc20053749_ex24.htm">&#160;24*</a></td>
            <td style="width: 2.47%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 36%; vertical-align: top; text-align: center;" rowspan="1">&#160;Power of Attorney<br>
            </td>
            <td style="width: 2.49%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 12.49%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); text-align: right;" rowspan="1">&#160;</td>
            <td style="width: 2.47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
            <td style="width: 36%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" rowspan="1">&#160;</td>
            <td style="width: 2.49%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
            <td style="width: 12%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 12.49%; vertical-align: top;" rowspan="1" colspan="3">
              <div style="margin-left: 9pt">* Filed herewith.</div>
            </td>
            <td style="width: 2.49%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 12.5%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this post-effective amendment to the registration statement to be signed on its behalf by the undersigned, thereunto duly
        authorized, in the City of Burnaby, Province of British Columbia, Country of Canada on this 1st day of June, 2023.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" border="0" id="zdf3b997af60b44f5afa9a575a8798bba" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Date: June 1, 2023</div>
            </td>
            <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;">&#160;</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;">&#160;</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: 2px solid rgb(0, 0, 0);">
              <div style="color: rgb(0, 0, 0);">/s/ Alan Baratz</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: bottom;">&#160;</td>
            <td style="width: 5%; vertical-align: bottom;">&#160;</td>
            <td style="width: 45%; vertical-align: top;">
              <div style="color: #000000;">Name: Alan Baratz</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: bottom;" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: bottom;" rowspan="1">&#160;</td>
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      <div style="text-align: justify;">Pursuant to the requirements of the Securities Act of 1933, this post-effective amendment to the registration statement has been signed by the following persons in the capacities held on the dates indicated.</div>
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            <td style="width: 45.88%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
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              <div>/s/ Alan Baratz</div>
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            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
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              <div>John M. Markovich</div>
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            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
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            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
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              <div>*</div>
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            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
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            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
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          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Steven M. West</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
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          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>*</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
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          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Emil Michael</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>*</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
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          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Roger Biscay</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>*</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Amy Cappellanti-Wolf</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>*</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Michael Rogers</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Ziv Ehrenfeld</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Ziv Ehrenfeld</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Phillip Adam Smalley III</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">
              <div style="text-align: center;">June 1, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 28%; vertical-align: top;">
              <div>Phillip Adam Smalley III</div>
            </td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 45.88%; vertical-align: top;">&#160;</td>
            <td style="width: 2.5%; vertical-align: top;">&#160;</td>
            <td style="width: 21.64%; vertical-align: top;">&#160;</td>
          </tr>

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          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div>* By:</div>
            </td>
            <td style="width: 20%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Alan Baratz</div>
            </td>
            <td style="width: 75%; vertical-align: top;">
              <div>June 1, 2023</div>
            </td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div>Name:</div>
            </td>
            <td style="width: 20%; vertical-align: top;">
              <div>Alan Baratz</div>
            </td>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 5%; vertical-align: top;">
              <div>Title:</div>
            </td>
            <td style="width: 20%; vertical-align: top;">
              <div>Attorney-in-Fact</div>
            </td>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>brhc20053749_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, LLC
         Document created using Broadridge PROfile 23.5.1.5152
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 23.1</font><br>
  </div>
  <div><br>
  </div>
  <div><img src="image00001.jpg"></div>
  <div>
    <div><br>
    </div>
    <div>&#160;</div>
    <div style="font-size: 14pt;">Consent of Independent Registered Public Accounting Firm</div>
    <div>&#160;</div>
    <div>We hereby consent to the use in this Registration Statement on Amendment No. 1 to Form S-1 of D-Wave Quantum Inc. of our report dated April 18, 2023, relating to the consolidated financial statements of D-Wave Quantum Inc., which appears
      in the Prospectus Supplement of D-Wave Quantum Inc. dated April 19, 2023, which forms a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div> /s/ PricewaterhouseCoopers LLP<br>
    </div>
    <div>Vancouver, Canada</div>
    <div><br>
      June 1, 2023</div>
    <div><br>
    </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, www.pwc.com/ca</div>
    <div>&#160;</div>
    <div style="font-size: 8pt;">&#8220;PwC&#8221; refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership.</div>
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  <div>
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  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>brhc20053749_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, LLC
         Document created using Broadridge PROfile 23.5.1.5152
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 24</font><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>
    <div style="text-align: center; font-weight: bold;">POWER OF ATTORNEY</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each of the undersigned constitutes and appoints each of Alan Baratz and John M. Markovich, each acting alone,
      his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all capacities, to sign this Post-Effective Amendment No. 1 to
      Registration Statement No. 333-267124, or other appropriate form, and all amendments thereto, including post-effective amendments, of D-Wave Quantum Inc., and to file the same, with all exhibits thereto, and other document in connection therewith,
      with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as
      fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming that any such attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Post-Effective Amendment No. 1 has been signed by the following person in
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    <div style="font-size: 12pt;">&#160;</div>
  </div>
  <div>
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          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
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        <tr>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
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          <td style="width: 33.33%; text-align: center; padding-bottom: 2px;">Director</td>
          <td style="width: 33.33%; text-align: center; padding-bottom: 2px;">June 1,&#160;2023</td>
        </tr>
        <tr>
          <td style="width: 33.33%;">
            <div>&#160;Ziv Ehrenfeld</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.33%; border-bottom: 2px solid rgb(0, 0, 0);">
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          <td style="width: 33.33%; padding-bottom: 2px;">
            <div style="text-align: center; text-indent: -12pt; margin-left: 12pt;">Director</div>
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          <td style="width: 33.33%; padding-bottom: 2px;">
            <div style="text-align: center;">June 1,&#160;2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.33%;">
            <div style="text-align: left;">Phillip Adam Smalley III</div>
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          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
          <td style="width: 33.33%;">
            <div>&#160;</div>
          </td>
        </tr>

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