PURECYCLE TECHNOLOGIES, INC.

5950 Hazeltine National Drive, Suite 650

Orlando, Florida 32822

May 3, 2022

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Dillon Hagius

Re:

PureCycle Technologies, Inc. (the “Company”)
Registration Statement on Form S-3 (Registration No. 333-264580) (the “Registration Statement”)

Dear Mr. Hagius,

The Company hereby requests that the effective date and time of the above referenced Registration Statement be accelerated to 4:00 p.m. on May 6, 2022 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

	Very truly yours,

	PURECYCLE TECHNOLOGIES, INC.

	By:	/s/ Brad Kalter
	Name: Brad Kalter
	Title: General Counsel and Corporate Secretary