Insurance Acquisition Corp.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
September 23, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Erin Jaskot, Esq.
| Re: | Insurance Acquisition Corp. Registration Statement on Form S-4 File No. 333-239896 |
Dear Ms. Jaskot:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we hereby request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-239896) (the “Registration Statement”) of Insurance Acquisition Corp. (the “Company”). We respectfully request that the Registration Statement become effective as of 3:00 p.m., Eastern time, on September 24, 2020, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Morgan, Lewis & Bockius LLP, by calling Sean M. Donahue at (202) 538-3557.
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| Very truly yours, | ||
| Insurance Acquisition Corp. | ||
| By: | /s/ John M. Butler | |
| John M. Butler | ||
| President and Chief Executive Officer | ||
| CC: | Amanda Abrams, Esq. | |
| Sean M. Donahue, Esq. | ||
| Jeffery A. Letalien, Esq. | ||
| Martin C. Glass, Esq. | ||
| Jeffrey R. Shuman, Esq. |
[Signature Page to Request for Acceleration of Effectiveness of Registration Statement]
