Atlas Crest Investment Corp.
399 Park Avenue
New York, New York 10022
August 10, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Atlas Crest Investment Corp. Registration Statement on Form S-4 File No. 333-254007 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atlas Crest Investment Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 11, 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 Tamar Donikyan of Kirkland & Ellis LLP, special counsel to the Company, at (212) 909-3421, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Michael Spellacy | |
| Michael Spellacy, Chief Executive Officer |