Mountain Crest Acquisition Corp
311 West 43rd Street, 12th Floor
New York, New York 10036
February 8, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Daniel Morris
| Re: | Mountain Crest Acquisition Corp | |
| Registration Statement on Form S-1, as amended | ||
| Filed November 10, 2020 | ||
| File No. 333-250017 |
Dear Mr. Morris:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mountain Crest Acquisition Corp hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on February 10, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Suying Liu | |
| Suying Liu | |
| Chief Executive Officer | |
| cc: | Loeb & Loeb LLP |
