DiamondPeak Holdings Corp.
40 W 57th Street
29th Floor
New York, New York 10019
February 25, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Justin Dobbie
| Re: | DiamondPeak Holdings Corp. | ||
| Registration Statement on Form S-1 | |||
| Filed January 18, 2019, as amended | |||
| File No. 333-229286 |
Dear Mr. Dobbie:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, DiamondPeak Holdings Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Wednesday, February 27, 2019, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ David T. Hamamoto |
| David T. Hamamoto |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Ropes & Gray LLP |