| Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1101 (212) 818-8800 | | |
facsimile | | direct dial number | |
(212) 818-8881 | | (212) 818-8638 | |
| | email address | |
| | jgallant@graubard.com |
| | | | |
December 1, 2015
VIA EDGAR
Larry Spirgel
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Cambridge Capital Acquisition Corporation
Revised Preliminary Proxy Statement on Schedule 14A
Filed November 18, 2015
File No. 001-36229
Dear Mr. Spirgel:
Based on discussions with the Staff, we hereby confirm that the attached change to the above-captioned Proxy Statement of Cambridge Capital Acquisition Corporation ("Company") shall be included in the Definitive Proxy Statement to be filed by the Company.
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If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
Sincerely,
/s/ Jeffrey M. Gallant
Jeffrey M. Gallant
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