AF Acquisition Corp.
139 North Country Road
Floor 2, Suite 35
Palm Beach, Florida 33480
March 16, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Anuja A.Majmudar
Re: | AF Acquisition Corp. | |
Registration Statement on Form S-1 | ||
Filed February 25, 2021, as amended | ||
File No. 333-253544 |
Dear Ms. Majmudar:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AF Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on March 18, 2021, or as soon as thereafter practicable.
Very truly yours, |
/s/ Andrew Scharf |
Andrew Scharf |
President |
cc: | Ellenoff Grossman & Schole LLP | |
Vinson & Elkins LLP |