Dynamics Special Purpose Corp.
2875 El Camino Real
Redwood City, California, 94061
May 12, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Ameen Hamady |
Wilson Lee
Isabel Rivera
Jeffrey Gabor
| Re: | Dynamics Special Purpose Corp. |
Registration Statement on Form S-4
File No. 333-262707
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dynamics Special Purpose Corp., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-262707), as amended, to 4:00 p.m. Eastern Time on May 13, 2021, or as soon as practicable thereafter.
The Registrant hereby authorizes Alan Denenberg of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact Alan Denenberg of Davis Polk & Wardwell LLP at (650) 996-6413 or alan.denenberg@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
| Very truly yours, |
| /s/ Mostafa Ronaghi |
| Mostafa Ronaghi, Chief Executive Officer, Dynamics Special Purpose Corp. |
| cc: | Alan Denenberg, Davis Polk & Wardwell LLP |