Tailwind Acquisition Corp.
1545 Courtney Avenue
Los Angeles, California 90046
August 23, 2021
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Bagley and Mara Ransom
|Re:||Tailwind Acquisition Corp.|
|Request for Withdrawal of Registration Statement on Form S-4|
|File No. 333-254729|
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), Tailwind Acquisition Corp. (the “Company”) hereby respectfully requests that the Company’s Registration Statement on Form S-4 (File No. 333-254729), together with all exhibits thereto, and as subsequently amended from time to time (the “Registration Statement”), initially filed with the Securities and Exchange Commission (the “Commission”) on March 25, 2021, be withdrawn, effective as of the date hereof. The Company is withdrawing the Registration Statement because it no longer plans to consummate the business combination