Twelve Seas Investment Company
25/28 Old Burlington Street
Mayfair, London, W1S 3AN
June 19, 2018
VIA EDGAR
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Attn: Folake Ayoola
| Re: | Twelve Seas Investment Company | ||
| Registration Statement on Form S-1 | |||
| Filed June 1, 2018, as amended | |||
| File No. 333-225352 |
Dear Ms. Ayoola:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Twelve Seas Investment Company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Tuesday, June 19, 2018, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Dimitri Elkin |
| Dimitri Elkin |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Graubard Miller |
