EARLYBIRDCAPITAL, INC.
366 Madison Avenue | 8th Floor
New York, NY 10017
February 5, 2015
VIA EDGAR
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attn: H. Roger Schwall, Assistant Director
| Re: | Barington/Hilco Acquisition Corp. (the "Company") Registration Statement on Form S-1 (File No. 333-200180) ( the "Registration Statement") |
Dear Mr. Schwall:
In connection with the Registration Statement on Form S-1 of Barington/Hilco Acquisition Corp., the undersigned, which is acting as the representative of the underwriters of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 4:30 P.M., Thursday, February 5, 2015 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933.
| Very truly yours, | |||
| EARLYBIRDCAPITAL, INC. | |||
| By: | /s/ Steven Levine | ||
| Name: Steven Levine | |||
| Title: CEO | |||
