Trebia Acquisition Corp.
41 Madison Avenue, Suite 2020
New York, NY 10010
(646) 450-91587
December 20, 2021
VIA EDGAR TRANSMISSION
Jeff Kauten
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street NE
Washington, D.C. 20549
| Re: | Trebia Acquisition Corp. |
Registration Statement on Form S-4
File No. 333-260714
Request for Acceleration
Dear Mr. Kauten:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Trebia Acquisition Corp. (the “Registrant”) hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-260714) filed by the Registrant with the U.S. Securities and Exchange Commission (the “Commission”) on November 3, 2021, as amended by Amendment No. 1 filed on December 1, 2021, and Amendment No. 2 filed on December 16, 2021 thereto (the “Registration Statement”), be accelerated by the Commission to 4:00 p.m., Eastern time, today, December 20, 2021, or as soon as reasonably practicable thereafter.
The Registrant hereby acknowledges the following:
1. should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
3. the Registrant may not assert the comments of the Staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Registrant hereby confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.
If you have any questions or comments concerning this letter, or if you require any additional information, please contact Eoghan Keenan of Weil, Gotshal & Manges LLP at (212) 310-8268 or by e-mail at eoghan.keenan@weil.com. We also respectfully request that you notify Mr. Keenan by telephone when this request for acceleration has been granted.
[Remainder of Page Intentionally Left Blank]
| Very truly yours, | ||
| Trebia Acquisition Corp. | ||
| By: | /s/ Tanmay Kumar | |
| Name: Tanmay Kumar | ||
| Title: Chief Financial Officer | ||
| cc: | Securities and Exchange Commission |
Ryan Rohn, Senior Staff Accountant
Stephen Kirkorian, Accounting Branch Chief
Austin Pattan, Law Clerk
Trebia Acquisition Corp.
Paul Danola, President
Weil, Gotshal & Manges LLP
Michael J. Aiello
Eoghan P. Keenan
Latham & Watkins LLP
Steven Stokdyk
