Fusion Acquisition Corp.
667 Madison Avenue, 5th Floor
New York, New York 10065
September 1, 2021
VIA EDGAR
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Fusion Acquisition Corp. | |
Amendment No. 4 to Registration Statement on Form S-4 Filed August 30, 2021 File No. 333-255936 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Fusion Acquisition Corp. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended (the “Registration Statement”) be accelerated to, and that the Registration Statement be declared effective at 12:00 p.m., prevailing Eastern Time, on September 3, 2021, or as soon as practicable thereafter.
Please contact Joel Rubinstein (email: joel.rubinstein@whitecase.com or telephone: (212) 819-7642) or Elliott Smith (email: elliott.smith@whitecase.com or telephone: (212) 819-7644) of White & Case LLP with any questions and please notify one or more of them when this request for acceleration has been granted.
[Signature Page Follows]
Sincerely, | |||
By: | /s/ John James | ||
Name: | John James | ||
Title: | Chief Executive Officer |
cc: | Joel Rubinstein, White & Case LLP |
Elliott Smith, White & Case LLP |