Tiberius Acquisition Corp.
3601 N Interstate 10 Service Rd W
Metairie, LA 70002
VIA EDGAR
Erin E. Martin, Special Counsel, Office of Financial Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4720
Washington, DC 20549
| Re: | Tiberius Acquisition Corp. |
| | Registration Statement on Form S-1 |
| | Filed February 14, 2018, as amended |
| | File No. 333-223098 |
Dear Ms. Martin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Thursday, March 15, 2018, or as soon as thereafter practicable.
| Very truly yours, |
| |
| /s/ Michael T. Gray |
| Michael T. Gray |
| Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP |
| Graubard Miller |