CASCADE ACQUISITION CORP.
1900 Sunset Harbour Dr.
Suite 2102
Miami Beach, Florida 33139
VIA EDGAR
May 27, 2021
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, NE
Washington, D.C. 20549
Attn: Mr. William Demarest
Re: | Cascade Acquisition Corp. Current Report on Form 8-K Submitted May 17, 2021 File No. 001-39728 |
Dear Mr. Demarest:
Cascade Acquisition Corp. (the “Company,” “we,” “our” or “us”) hereby transmits its response to the comment letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), on May 18, 2021 (the “Letter”), regarding the Company’s Current Report on Form 8-K filed with the Commission on May 17, 2021.
This letter is being submitted to the Staff with respect to the Company’s response to the comment in the Letter. For the Staff’s convenience, we have repeated below the Staff’s comment in bold, and have followed such comment with the Company’s proposed response. Disclosure changes made in response to the Staff’s comment have been made in Amendment No. 1 to our Current Report on Form 8-K (the “Form 8-K”), which is being filed with the Commission contemporaneously with the submission of this letter.
Form 8-K filed May 17, 2021
Item 4.02, page 1
1. | Please tell us why your filing does not include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing in accordance with Item 4.03(a)(3); or revise accordingly. |
Response: In response to the Staff’s comment, the Company has revised the Form 8-K to include a statement regarding the discussion of our management with the Company’s independent registered public accounting firm of the matters disclosed in the filing.
We thank the Staff for its review of the foregoing. If you have further comments, please feel free to contact to our counsel, Jessica Yuan, at jyuan@egsllp.com or by telephone at (212) 370-1300.
Sincerely, | |
/s/ Daniel Hirsch | |
Daniel Hirsch Chief Financial Officer |
cc: | Stuart Neuhauser, Esq. |
Jessica S. Yuan, Esq. |