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United States securities and exchange commission logo
August 24, 2021
Carla Van Steenbergen
Chief Legal Officer
Materialise NV
44650 Helm Ct.
Plymouth, Michigan 48170
Re: Materialise NV
Registration
Statement on Form F-3
Filed August 20,
2021
File No. 333-258949
Dear Ms. Van Steenbergen:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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 Austin Pattan, Staff Attorney, at (202) 215-1319 or
Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Per Chilstrom, Esq.