FTAC EMERALD ACQUISITION CORP.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
December 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cheryl Brown
| Re: | FTAC Emerald Acquisition Corp. | |
| Registration Statement on Form S-1, as Amended | ||
| Filed: November 22, 2021 | ||
| File No. 333-261254 |
Dear Cheryl Brown:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, FTAC Emerald 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 December 15, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Bracebridge H. Young, Jr. | |
| Bracebridge H. Young, Jr. | |
| Chief Executive Officer |
| cc: | McDermott Will & Emery LLP Winston & Strawn LLP |