byNordic Acquisition Corporation
c/o Pir 29
Einar Hansens Esplanad 29
211 13 Malmö
Sweden
Telephone: +46 707 29 41 00
February 4, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | | Stacie Gorman |
| | David Link |
| Re: | byNordic Acquisition Corporation |
| | Registration Statement on Form S-1 |
| | Filed August 28, 2020, as amended |
| | Registration File No. 333-248488 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, byNordic Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 PM, Eastern Time, on Tuesday, February 8, 2022, or as soon as thereafter practicable.
| | Very truly yours, |
| | |
| | /s/ Michael Hermansson |
| | Michael Hermansson |
| | Chief Executive Officer |
cc: | | Ellenoff Grossman & Schole LLP |