OCA Acquisition Corp.
1345 Avenue of the Americas, 33rd Floor
New York, New York 10105
January 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Brigitte Lippmann
Re: | OCA Acquisition Corp | |
Registration Statement on Form S-1, as amended | ||
Filed January 11, 2021 | ||
File No. 333-251617 |
Dear Ms. Lippmann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, OCA Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 14, 2021, or as soon as thereafter practicable.
Very truly yours, | |
/s/ David Shen | |
David Shen | |
Chief Executive Officer | |
cc: | Ellenoff Grossman & Schole LLP | |
DLA Piper LLP (US) |