Sunlight Financial Holdings Inc.
101 N. Tryon Street
Suite 1000
Charlotte, NC 28246
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Jessica Livingston
Re: Sunlight Financial Holdings Inc.
Registration Statement on Form S-1, as amended
Filed July 30, 2021
File No. 333-258338
Dear Ms. Livingston:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sunlight Financial Holdings Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on Tuesday, September 7, 2021, or as soon as thereafter practicable.
| Sincerely, | |
| Sunlight Financial Holdings Inc. | |
| /s/Matthew Potere | |
| Name: Matthew Potere | |
| Title: Chief Executive Officer |
cc: G. Michael O’Leary, Hunton Andrews Kurth LLP
Taylor E. Landry, Hunton Andrews Kurth LLP
