Evercore Group L.L.C.
55 East 52nd Street, Ste 35
New York, New York 10055
Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
August 18, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Folake Ayoola
| Re: | Waverley Capital Acquisition Corp. 1 Registration Statement on Form S-1 Filed March 30, 2021, as amended File No. 333-254842 |
Dear Ms. Ayoola:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the other several underwriters, hereby join in the request of Waverley Capital Acquisition Corp. 1 that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on August 19, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, approximately 372 copies of the Preliminary Prospectus dated July 30, 2021 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| Very truly yours, | |
| | |
| EVERCORE GROUP L.L.C. | |
| | | | |
| By: | /s/ Jay Chandler | |
| | Name: | Jay Chandler | |
| | Title: | Senior Managing Director | |
| Morgan stanley & co. llc | |
| | | | |
| By: | /s/ Benjamin Samuels | |
| | Name: | Benjamin Samuels | |
| | Title: | Executive Director | |
[Signature Page to Underwriter’s Acceleration Request Letter]