CF Finance Acquisition Corp. II
110 East 59th Street
New York, NY 10022
February 11, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C., 20549
Attention: Sherry Haywood
| Re: | CF Finance Acquisition Corp. II | |
| Registration Statement on Form S-4 | ||
| Filed December 23, 2020, as amended | ||
| File No. 333-251683 |
Dear Ms. Haywood:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, CF Finance Acquisition Corp. II hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. EST on Tuesday, February 16, 2021, or as soon as thereafter practicable.
We request that we be notified of such effectiveness by a telephone call to Sabrina He of Ellenoff Grossman & Schole LLP at (646) 895-7190 and that such effectiveness also be confirmed in writing.
Very truly yours,
/s/ Howard W. Lutnick
Howard W. Lutnick
Chief Executive Officer
| cc: | Ellenoff Grossman & Schole LLP |
Hughes Hubbard & Reed LLP
Skadden, Arps, Slate, Meagher & Flom LLP
