Goldman Sachs & Co. LLC
200 West Street
New York, New York 10282
Deutsche Bank Securities Inc.
60 Wall Street
New York, New York 10005
BofA Securities, Inc.
One Bryant Park
New York, New York 10036
August 9, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Energy and Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Gus Rodriguez |
Sondra Snyder |
Timothy S. Levenberg |
Irene Barberena-Meissner |
Re: | AfterNext HealthTech Acquisition Corp. (the “Company”) |
Registration Statement on Form S-1 (Registration No. 333-257815)
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby joins the request of AfterNext HealthTech Acquisition Corp. that the effectiveness for the above-captioned Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. Washington D.C. time, on August 11, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Latham & Watkins LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, please be advised that we will distribute to each underwriter, dealer or institution who is reasonably anticipated to participate in the offering as many copies of the preliminary prospectus dated July 29, 2021 as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We, the undersigned, as representative of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
GOLDMAN SACHS & CO. LLC | ||
By: | /s/ Olympia McNerney | |
Name: Olympia McNerney | ||
Title: Managing Director |
DEUTSCHE BANK SECURITIES INC. | ||
By: | /s/ Ravi Raghunathan | |
Name: Ravi Raghunathan | ||
Title: Managing Director | ||
By: | /s/ Brandon Sun | |
Name: Brandon Sun | ||
Title: Director |
BOFA SECURITIES, INC. | ||
By: | /s/ Michael Liloia | |
Name: Michael Liloia | ||
Title: Director |
[Signature Page to Acceleration Request]