RELATIVITY ACQUISITION CORP.
c/o 3753 Howard Hughes Pkwy
Suite 200
Las Vegas, NV 89169
February 9, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Re: | Relativity Acquisition Corp. |
Registration Statement on Form S-1
Filed January 13, 2021, as amended
File No. 333-262156
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Relativity 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 Thursday, February 10, 2022, or as soon as thereafter practicable.
Very truly yours, | |
/s/ Tarek Tabsh | |
Tarek Tabsh | |
Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP |
Manatt, Phelps & Phillips, LLP |