Colombier Acquisition Corp.
214 Brazilian Avenue, Suite 200-J
Palm Beach, FL, 33480
June 28, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street N.E.
Washington, D.C. 20549
| Re: | Colombier Acquisition Corp. | ||
| Amendment No. 3 to Registration Statement on Form S-4 | |||
| Filed June 26, 2023 | |||
| File No. 333-271177 |
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Colombier Acquisition Corp. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 10:00 a.m. ET June 30, 2023 or as soon as thereafter practicable, or at such later time as the Company or its counsel may orally request by telephone call to the staff of the U.S. Securities and Exchange Commission. Please contact Meredith Laitner of Ellenoff Grossman & Schole LLP, counsel to the Company, at (617) 823-5876 to provide notice of effectiveness or if you have any other questions regarding this matter.
| Very truly yours, | ||
| /s/ Omeed Malik | ||
| Omeed Malik | ||
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |