July 24, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F St., N.E.
Washington, D.C. 20549
Attention: Stacie Gorman, Esq.
| Re: | Silver Eagle Acquisition Corp. |
| 30,000,000 Units | |
| Registration Statement on Form S-1 – File No. 333-189498 |
Ladies and Gentlemen:
In connection with the proposed offering of the above-captioned securities, we wish to advise you that we hereby join with Silver Eagle Acquisition Corp.’srequest that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective onJuly 25, 2013 at 12:00 p.m., Eastern Standard Time or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| (i) | Date of preliminary prospectus: July 11, 2013 and July 23, 2013 |
| (ii) | Approximate dates of distribution: July 11, 2013 through the date hereof |
| (iii) | Number of prospective underwriters and dealers to whom the preliminary prospectus was furnished: 1 |
| (iv) | Number of prospectuses so distributed: 1 |
| (v) | Number of prospectuses distributed to institutional investors, retail investors and others: 240 |
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
DEUTSCHE BANK SECURITIES INC.
As Representative of the several Underwriters
By: Deutsche Bank Securities Inc.
| By: | /s/ Neil Abromavage | |
| Name: Neil Abromavage | ||
| Title: Managing Director | ||
| By: | /s/ John Reed | |
| Name: John Reed | ||
| Title: Director |
