Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1101 (212) 818-8800 | ||||
facsimile | direct dial number | |||
(212) 818-8881 | (212) 818-8638 | |||
email address | ||||
jgallant@graubard.com |
December 1, 2015
VIA EDGAR
Larry Spirgel
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Cambridge Holdco Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed November 18, 2015
File No. 333-206989
Dear Mr. Spirgel:
Based on discussions with the Staff, we hereby confirm that the attached change to the above-captioned Registration Statement of Cambridge Holdco Corp. ("Company") shall be included in the final prospectus to be filed by the Company pursuant to Rule 424(b)(3).
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If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
Sincerely,
/s/ Jeffrey M. Gallant
Jeffrey M. Gallant
cc: | Mr. Benjamin Gordon |