Megalith Financial Acquisition Corp.
1345 Avenue of the Americas, 11th Floor
New York, NY 10105
August 20, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Financial Services
100 F Street, N.E.
Mail Stop 4628
Washington, DC 20549
Attn: John Reynolds
| Re: | Megalith Financial Acquisition Corp. | ||
| Registration Statement on Form S-1 | |||
| Filed July 20, 2018, as amended | |||
| File No. 333-226070 |
Dear Mr. Reynolds:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Megalith Financial 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 Tuesday, August 21, 2018, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Samvir S. Sidhu | |
| Samvir S. Sidhu | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman &
Schole LLP Graubard Miller |