ERIC M. HELLIGE
Partner
DIRECT TEL: 212-326-0846
FAX: 212-326-0806
ehellige@pryorcashman.com
January 19, 2021
VIA EDGAR
Ms. Beverly Singleton
Ms. Melissa Raminpour
Ms. Erin Purnell
Mr. Geoffrey Kruczek
Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Re: | ComSovereign Holding Corp. | |
| Registration Statement on Form S-1 | ||
| File No. 333-248490 |
Ladies and Gentlemen:
Confirming my e-mail correspondence earlier today with Ms. Erin Purnell of the Staff, on behalf of ComSoverign Holding Corp. (the “Company”), and with reference to the above-referenced Registration Statement on Form S-1 (the “Form S-1”), the Company hereby withdraws its acceleration request, dated January 15, 2021 in which the Company requested acceleration of the effectiveness of the Form S-1 at 4:00 p.m., New York City time, on January 19, 2021, or as soon thereafter as practicable.
If the Staff has any questions with respect to the foregoing, please contact the undersigned at (212) 326-0846.
| Very truly yours, | ||
| /s/ Eric M. Hellige | ||
| Eric M. Hellige | ||
cc: Mr. Daniel L. Hodges