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                         July 21, 2021

       Joshua Lee, Esq.
       General Counsel
       Origin Materials, Inc.
       930 Riverside Parkway, Suite 10
       West Sacramento, CA 95605

                                                        Re: Origin Materials,
Statement on Form S-1
                                                            Filed July 15, 2021

       Dear Mr. Lee:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tom
Kluck at 202-551-3233 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Matthew P. Dubofsky