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
-264581) (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