| BRILLIANT ACQUISITION | |
| 99 Dan Ba Road C-9 | Putuo | Shanghai | China | Tel.: (86) 021-80125497 |
June 18, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E. Washington, D.C. 20549
| Re: | Brilliant Acquisition Corporation (the “Company”) Amended Registration Statement on Form S-1 File No. 333-333-237153 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM on June 23, 2020 or as soon thereafter as is practicable.
| Very truly yours, | ||
| BRILLIANT ACQUISITION CORPORATION | ||
| By: | /s/ Dr. Peng Jiang | |
Name: Title: | Dr. Peng Jiang Chief Executive Officer | |
