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                           May 24, 2021

       Boon Sim
       Chief Executive Officer and Chief Financial Officer
       Artius Acquisition Inc.
       3 Columbus Circle, Suite 2215
       New York, NY 10019

                                                        Re: Artius Acquisition
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed May 18, 2021
                                                            File No. 333-254012

       Dear Mr. Sim:

              We have reviewed your amended registration statement and have the
following
       comment. In this comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
12, 2021 letter.

       Amendment No. 2 to Registration Statement on Form S-4

       Origin Management's Discussion and Analysis of Financial Condition and
Results of Operations
       The Business Combination , page 208

   1.                                                   We note the revisions
made in response to comment 5 as reflected with the updated
                                                        balance sheet
information for the three months ended March 31, 2021. However, it is not
                                                        clear how you are
calculating the net increase in total stockholders    equity from the
                                                        merger for both the no
redemption scenario ($654 million) and the maximum redemption
                                                        scenario ($297
million). Please show us how you properly calculated the amounts of
                                                        change, or make
appropriate revisions to correct these disclosures.
 Boon Sim
Artius Acquisition Inc.
May 24, 2021
Page 2

       You may contact David Burton at 202-551-3626 or Kate Tillan at
202-551-3604 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7967 or Laura Crotty at 202-551-7614 with any
other
questions.



                                                        Sincerely,
FirstName LastNameBoon Sim
                                                        Division of Corporation
Finance
Comapany NameArtius Acquisition Inc.
                                                        Office of Life Sciences
May 24, 2021 Page 2
cc:       Paul Shim
FirstName LastName