GOOD WORKS ACQUISITION CORP.
4265 San Felipe, Suite 603
Houston, Texas 77027
October 16, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
| Re: | Good Works Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-248333
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Good Works Acquisition Corp., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on October 19, 2020, or as soon thereafter as possible on such date.
| Very truly yours, | |||
| Good Works Acquisition Corp. | |||
| By: | /s/ Cary Grossman | ||
| Name: | Cary Grossman | ||
| Title: | President | ||