MCAP Acquisition Corporation
311 South Wacker Drive, Suite 6400
Chicago, Illinois 60606
December 3, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alexandra Barone
Re: | MCAP Acquisition Corporation |
Registration Statement on Form S-4
Filed August 24, 2021, as amended
File No. 333-259027
Dear Ms. Barone:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, MCAP Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Friday, December 3, 2021, or as soon as practicable thereafter.
Very truly yours, | |
MCAP ACQUISITION CORPORATION | |
/s/ Theodore L. Koenig | |
Theodore L. Koenig | |
Chairman and Chief Executive Officer |
cc: | Nelson Mullins Riley & Scarborough LLP |
Jonathan H. Talcott | |
E. Peter Stand |