MTech Acquisition Corp.
10124 Foxhurst Court,
Orlando, Florida 32836
January 25, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Transportation and Leisure
100 F Street, N.E.
Mail Stop 3561
Washington, DC 20549
Attn: Susan Block, Attorney Advisor
| Re: | MTech Acquisition Corp. | |
| Registration Statement on Form S-1 | ||
| Filed December 8, 2017, as amended | ||
| File No. 333-221957 |
Dear Ms. Block:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, MTech Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Monday, January 29, 2018, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Scott Sozio | |
| Scott Sozio | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
| Graubard Miller LLP |
