26 Capital Acquisition Corp.
OfficeEdge Miami
701 Brickell Avenue
Suite 1550
Miami, Florida 33131
January 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sherry Haywood
| Re: | 26 Capital Acquisition Corp |
Registration Statement on Form S-1, as amended
Filed January 11, 2021
File No. 333-251682
Dear Ms. Haywood:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, 26 Capital Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 14, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Jason Ader | |
| Jason Ader | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Graubard Miller |
