7 Acquisition Corporation
750 East Main Street, Suite 600
Stamford, Connecticut 06902
November 2, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Austin Pattan
Re: | 7 Acquisition Corporation Registration Statement on Form S-1 File No. 333-260368 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 7 Acquisition Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on November 4, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Lisa Zhang, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 909-3007, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | |
/s/ Brian Friedman | |
Name: Brian Friedman | |
Title: General Counsel |