ACON S2 Acquisition Corp.
1133 Connecticut Avenue NW, Ste. 700
Washington, D.C. 20036
VIA EDGAR
September 10, 2021
| Attention: | Mindy Hooker |
Kevin Stertzel
Asia Timmons-Pierce
Jay Ingram
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
| Re: | ACON S2 Acquisition Corp. |
Registration Statement on Form S-4, as amended |
File No. 333-257232 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ACON S2 Acquisition Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on September 14, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Matthew R. Pacey of Kirkland & Ellis LLP at (713) 836-3786 as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
ACON S2 ACQUISITION CORP. | ||
| By: | /s/ Adam Kriger | |
| Name: | Adam Kriger | |
| Title: | Chief Executive Officer | |
