JAWS Spitfire Acquisition Corporation
1601 Washington Avenue, Suite 800
Miami Beach, FL 33139
September 8, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Kauten
| Re: | JAWS Spitfire Acquisition Corporation Registration Statement on Form S-4 | |
| File No. 333-256057 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, JAWS Spitfire Acquisition Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Time, on September 8, 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 Christian O. Nagler of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4660, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Matthew Walters | |
| Matthew Walters | |
| Chief Executive Officer and Director |
