October 13, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Tekkorp Digital Acquisition Corp. |
Registration Statement on Form S-1 | |
Filed September 25, 2020, as amended | |
File No. 333-249064 |
Dear Sir or Madam:
Reference is made to our letter, filed as correspondence via EDGAR on October 9, 2020, in which we, the representative of the several underwriters (the “Representative”), joined in the request of Tekkorp Digital Acquisition Corp. (the “Company”) to accelerate the effective date of the above-referenced registration statement for October 13, 2020, at 4:00 p.m. Washington D.C. time, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such registration statement be declared effective at this time and we, as Representative, hereby join in the request of the Company to withdraw the request for acceleration of the effective date.
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[Signature Page Follows]
Very truly yours, | |||
JEFFERIES LLC | |||
as Representative of the Several Underwriters | |||
By: | /s/ Mike Judlowe | ||
Name: | Mike Judlowe | ||
Title: | Managing Director |