September 8, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jonathan Burr
Re: Starboard Value Acquisition Corp.
Registration Statement on Form S-1
File No. 333-248094
Ladies and Gentlemen:
Starboard Value Acquisition Corp., a Delaware corporation (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully requests that the effective date for the above-referenced Registration Statement filed with the Securities and Exchange Commission (the “Commission”) be accelerated to September 9, 2020 at 3:30 p.m. Washington, D.C. time or as soon thereafter as practicable.
If you have any questions, or require any additional information, please do not hesitate to call Alice Hsu at Akin Gump Strauss Hauer & Feld LLP at (212) 872-1053 and please contact Ms. Hsu by telephone call when this request for acceleration has been granted.
| Very truly yours, | ||
| Starboard Value Acquisition Corp. | ||
| By: | /s/ Martin D. McNulty, Jr. | |
| Name: Martin D. McNulty, Jr. | ||
| Title: Chief Executive Officer | ||
| cc: | Alice Hsu, Akin Gump Strauss Hauer & Feld LLP |
Christian O. Nagler, Kirkland & Ellis LLP
