Committed Capital Acquisition Corporation
c/o Broadband Capital Management LLC
712 Fifth Avenue, 22nd Floor
New York, NY 10019
September 22, 2011
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 3561
Washington, D.C. 20549
Attention: John Reynolds, Esq.
| RE: | Committed Capital Acquisition Corporation |
Registration Statement on Form S-1 (Registration No. 333-174599)
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Committed Capital Acquisition Corporation, a Delaware corporation (the “Company”), hereby formally requests that the Company’s previous acceleration request dated September 20, 2011 be withdrawn. Please call Jeffrey P. Schultz (212-692-6732) or Bryan Yoon (212-692-6847) of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, with any comments or questions regarding this matter.
| | Very truly yours, | |
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| | Committed Capital Acquisition Corporation | |
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| | By: | /s/ Michael Rapp | |
| | | Name: Michael Rapp | |
| | | Title: President and Chairman | |
| cc: | Securities and Exchange Commission |
Jay Williamson, Esq.
Raj Rajan
Brian Bhandari
Committed Capital Acquisition Corporation
Michael Rapp
Philip Wagenheim
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Jeffrey P. Schultz, Esq.
Bryan Yoon, Esq.
