TEKKORP DIGITAL ACQUISITION CORP.
1980 Festival Plaza Drive, Ste #300
Las Vegas, Nevada 89135
October 21, 2020
VIA EMAIL & EDGAR
Brigitte Lippmann
Senior Counsel
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Tekkorp Digital Acquisition Corp. (the “Company”) | |
| Registration Statement on Form S-1 (Registration No. 333-249064) |
Dear Ms. Lippmann:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-249064) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on October 21, 2020 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Michelle Gasaway of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5122 and that such effectiveness also be confirmed in writing.
| Very truly yours, | |||
| Tekkorp Digital Acquisition Corp. | |||
| By: | /s/ Matthew Davey | ||
| Name: | Matthew Davey | ||
| Title: | Chief Executive Officer | ||
| cc: | Skadden, Arps, Slate, Meagher & Flom LLP |
| Gregg A. Noel, Esq. and P. Michelle Gasaway, Esq. | |
| cc: | Kirkland & Ellis LLP |
| Christian O. Nagler, Esq. |
