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CORRESP Filing
Gelesis (GLSHQ) CORRESPCorrespondence with SEC
Filed: 23 Dec 21, 12:00am
December 23, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance – Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joe McCann
Jordan Nimitz
Re: | Capstar Special Purpose Acquisition Corp. Registration Statement on Form S-4 File No. 333-258693 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Capstar Special Purpose Acquisition Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on December 23, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kramer Levin Naftalis & Frankel LLP, request by telephone that such Registration Statement be declared effective.
Please contact the undersigned of Kramer Levin Naftalis & Frankel LLP at (212) 715-9265, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | |
/s/ Christopher Auguste, Esq. | |
Christopher Auguste | |
cc: R. Stephen Hicks, Capstar Special Purpose Acquisition Corp. |