Proficient Alpha Acquisition Corp.
40 Wall St., 29th floor
New York City, NY 10005
May 22, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Office of Financial Services
100 F Street, N.E.
Washington, DC 20549
Attn: Pamela A. Long
| Re: | Proficient Alpha Acquisition Corp. | ||
| Registration Statement on Form S-1 | |||
| Filed on April 26, 2019, as amended | |||
| File No. 333-231084 |
Dear Ms. Long:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Proficient Alpha Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 EST on Thursday, May 23, 2019, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Kin Sze | |
| Kin Sze | |
| Co-Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Schiff Hardin LLP |
| (1) |
