Summit Healthcare Acquisition Corp.
Unit 1101, 11th Floor
1 Lyndhurst Tower, 1 Lyndhurst Terrace
Central, Hong Kong
June 3, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Abby Adams and Christopher Edwards
Re: | Summit Healthcare Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-255722
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on June 1, 2021, in which we requested that the effective date of the above-referenced Registration Statement be accelerated to 4:00 p.m. Washington D.C. time on June 3, 2021, or as soon thereafter as practicable. We are no longer requesting that such Registration Statement be declared effective at such time and hereby formally withdraw our request for acceleration of the effective date to such time.
Please contact Christian O. Nagler or Steve Lin of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4660 or (+86 10) 5737-9315, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, |
/s/ Bo Tan |
Name: Bo Tan |
Title: Chief Executive Officer |