IMPERIAL CAPITAL, LLC
10100 Santa Monica Boulevard, Suite 2400
Los Angeles, California 90067
October 15, 2020
VIA EDGAR
Amy Geddes and Jim Allegretto
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Bull Horn Holdings Corp. | |
| Registration Statement on Form S-1 | ||
| Filed September 21, 2020, as amended | ||
| File No. 333-248940 |
Dear Ladies and Gentlemen:
On October 13, 2020, the undersigned, for itself and the several underwriters, joined in the request of Bull Horn Holdings Corp. (the “Company”) to accelerate the effective date of the above-referenced Registration Statement so as to permit it to become effective at 4:00 p.m., Eastern Standard Time, on October 15, 2020, or as soon thereafter as practicable.
The undersigned, for itself and the several underwriters, hereby joins in the Company’s withdrawal of such request.
* * *
[Signature Page Follows]
| Very truly yours, | ||
| Imperial capital, llc | ||
| By: | /s/ Chris Shepard | |
| Name: Chris Shepard | ||
| Title: Executive Vice President | ||
| As Representative of the several underwriters | ||
