AZTECA ACQUISITION CORPORATION
421 N. Beverly Drive, Suite 300
Beverly Hills, CA 90210
VIA EDGAR
United States Securities and Exchange Commission
Mail Stop 4720
Washington, D.C. 20549
| Re: | Azteca Acquisition Corporation |
| | Registration Statement on Form 8-A |
Dear Sir:
Azteca Acquisition Corporation, a Delaware Corporation (the “Registrant”) pursuant to Rule 12(d) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), hereby requests acceleration, simultaneously with the effectiveness of the Registrant’s Registration Statement on Form S-1, as amended (File No. 333-173687), of the effective date of the above referenced Registration Statement on Form 8-A filed by the Registrant on June 28, 2011, seeking registration under Section 12(g) of the Exchange Act of: (i) the Registrant's Common Stock, $0.0001 par value per share, (ii) the Registrant’s Common Stock Purchase Warrants, and (iii) the Registrant’s Units (comprised of one Share of Common Stock and one Common Stock Purchase Warrant). The Common Stock, the Common Stock Purchase Warrants and the Units will trade on the Over-the-Counter Bulletin Board.
If you have any questions or comments, please feel free to contact me at your earliest convenience.
| | Very truly yours, |
| | |
| | /s/ Gabriel Brener | |
| | Gabriel Brener |
| | Chief Executive Officer |
| cc: | Stuart Neuhauser, Esq. |
