MDH Acquisition Corp.
600 N. Carroll Ave., Suite 100
Southlake, TX 76092
January 28, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pam Howell
Brigitte Lippmann
Re: | MDH Acquisition Corp. |
Registration Statement on Form S-1
Filed January 14, 2021, as amended
File No. 333-252107
Dear Ms. Howell and Ms. Lippmann:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, MDH Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on February 1, 2021, or as soon thereafter as practicable.
Please call Christopher M. Zochowski of Winston & Strawn LLP at (202) 282-5780 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
Very truly yours, | ||
MDH Acquisition Corp. | ||
By: | /s/ Beau Blair | |
Name: Beau Blair | ||
Title: Chief Executive Officer |
cc: | Christopher M. Zochowski, Winston & Strawn LLP |
David A. Sakowitz, Winston & Strawn LLP
Bradley A. Noojin, Winston & Strawn LLP
[Signature Page to Acceleration Request]