Bayview Acquisition Corp
420 Lexington Ave, Suite 2446
New York, NY 10170
December 12, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Frank Knapp, Robert Telewicz, Isabel Rivera and Brigitte Lippmann
| Re: | Bayview Acquisition Corp |
| Registration on Form S-1, as amended | |
| Filed on November 17, 2023 | |
| File No. 333- 275649 |
Dear Ladies and Gentlemen,
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Bayview Acquisition Corp respectfully requests 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 December 14, 2023 or as soon thereafter as practicable.
Please call Michael Blankenship of Winston & Strawn LLP at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | ||
| Bayview Acquisition Corp | ||
| By: | /s/ Xin Wang | |
| Name: | Xin Wang | |
| Title: | Chief Executive Officer | |
| cc: | Michael Blankenship, Winston & Strawn LLP |