Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031
October 8, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sergio Chinos
| Re: | Mallard Acquisition Corp. | |
| Amendment No. 1 to Registration Statement on Form S-1 | ||
| Filed September 21, 2020 | ||
| File No. 333-248939 |
Dear Mr. Chinos:
On October 6, 2020, Mallard Acquisition Corp. requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. (New York time) on October 8, 2020, or as soon thereafter as practicable. We hereby withdraw our request until further notice.
| Very truly yours, |
| /s/ P. Jeffrey Leck |
| P. Jeffrey Leck Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Hunter Taubman Fischer & Li LLC |
