November 17, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones
Re: | L&F Acquisition Corp. |
Registration Statement on Form S-1
Filed October 15, 2020, as amended
File No. 333-249497
Dear Mr. Jones:
The undersigned, as the sole underwriter, hereby respectfully requests that the Securities and Exchange Commission withdraw the acceleration request for L&F Acquisition Corp.’s Registration Statement on Form S-1, requesting effectiveness at 4:00 p.m. Eastern Time on November 18, 2020, or as soon thereafter as practicable.
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[Signature page follows]
Very truly yours, | |||
JEFFERIES LLC | |||
By: | /s/ Tina Pappas | ||
Name: | Tina Pappas | ||
Title: | Managing Director |