CSR ACQUISITION CORP.
1000 N. West Street, Suite 1200
Wilmington, Delaware 19801
August 19, 2020
VIA EMAIL & EDGAR
Kevin Dougherty
Special Counsel
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | CSR Acquisition Corp. (the “Company”) |
Registration Statement on Form S-1 (Registration No. 333-240277)
Dear Mr. Dougherty:
The Company hereby withdraws its prior acceleration request, dated August 17, 2020, with respect to its Registration Statement on Form S-1 (File No. 333-240277).
Please contact Gregg Noel of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5234 should you require further information.
| Very truly yours, | ||
| CSR Acquisition Corp. | ||
| By: | /s/ Clifton S. Robbins | |
| Name: Clifton S. Robbins | ||
| Title: Chief Executive Officer | ||
| cc: | Skadden, Arps, Slate, Meagher & Flom LLP |
Gregg A. Noel, Esq. and P. Michelle Gasaway, Esq.
| cc: | Kirkland & Ellis LLP |
Christian O. Nagler, Esq. and Peter S. Seligson, Esq.
