View, Inc.
195 S. Milpitas Blvd.
Milpitas, CA 95035
December 1, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Bradley Ecker |
| Geoffrey Kruczek |
| Division of Corporation Finance |
| Office of Manufacturing |
| Re: | View, Inc. |
| Registration Statement on Form S-1, originally filed on September 7, 2022 |
| File No. 333-267313 |
Ladies and Gentlemen:
View, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 5:00 P.M., Eastern Time, on December 5, 2022, or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please call Michael J. Mies of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-3130 to provide notice of effectiveness.
| Very truly yours,
|
| View, Inc.
|
| /s/ Bill Krause |
| Bill Krause |
| Chief Legal Officer |
| cc: | Michael J. Mies, Skadden, Arps, Slate, Meagher & Flom LLP |