[aquasition letterhead]
July 15, 2014
John Reynolds
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Aquasition Corp. Schedule TO-I/A Filed June 24, 2014 Schedule TO-I/A Filed July 1, 2014 File No.: 005-87040 |
Dear Mr. Reynolds:
Aquasition Corp. (the “Company”), hereby acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| 2. | staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; and |
| 3. | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
AQUASITION CORP.
/s/ Matthew C. Los
Matthew C. Los
Chief Executive Officer
