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Statement”), initially filed with the Securities and Exchange Commission (the “Commission”) on March 25, 2021, be withdrawn, effective as of the date hereof.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