Decarbonization Plus Acquisition Corporation
2744 Sand Hill Road
Menlo Park, CA 94025
(212) 993-0076
October 19, 2020
VIA EDGAR
Office of Real Estate & Construction
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
| Attention: | Brigitte Lippmann |
| Office of Real Estate & Construction |
| Re: | Decarbonization Plus Acquisition Corporation |
| Form S-1 Registration Statement | |
| File No. 333-248958 |
Dear Ms. Lippmann:
Decarbonization Plus Acquisition Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-248958), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 pm (Eastern time) on, Monday, October 19, 2020, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 and that such effectiveness also be confirmed in writing.
[Remainder of page intentionally left blank.]
| Sincerely, | ||
| Decarbonization Plus Acquisition Corporation | ||
| By: | /s/ Peter Haskopoulos | |
| Name: | Peter Haskopoulos | |
| Title: | Chief Financial Officer, Chief Accounting Officer and Secretary | |
| cc: | Davis Polk & Wardwell LLP |
| Derek J. Dostal | |
| Deanna L. Kirkpatrick | |
| Vinson & Elkins L.L.P. | |
| E. Ramey Layne | |
| Brenda Lenahan |
[Signature Page to Company Acceleration Request]
