HAWKS ACQUISITION CORP
600 Lexington Avenue
9th Floor
New York, New York 10022
October 6, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Cara Wirth
| Re: | Hawks Acquisition Corp Registration Statement on Form S-1 Filed July 29, 2021, as amended File No. 333-258264 |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of Hawks Acquisition Corp (the “Company”) be accelerated to 4:00 p.m. Eastern Time on October 7, 2021, or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Brian M. Janson of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3588.
* * * * *
| Very truly yours, |
| By: | /s/ Lois Mannon | |
| Name: Lois Mannon | ||
| Title: Chief Financial Officer |
[Signature Page to Acceleration Request—Hawks Acquisition Corp]
