Software Acquisition Group Inc.
c/o Ellenoff Grossman & Schole LLP
1345 Avenue of the Americas
New York, NY 10105
November 18, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention: Ed Kelly
| Re: | Software Acquisition Group Inc. | |
| Registration Statement on Form S-1, as amended | ||
| Filed October 25, 2019 | ||
| File No. 333-234327 |
Dear Mr. Kelly:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Software Acquisition Group Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, November 19, 2019, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Jonathan S. Huberman |
| Jonathan S. Huberman |
| Chief Executive Officer and Chairman |
| cc: | Ellenoff Grossman & Schole LLP | |
| Kirkland & Ellis LLP |
