Spring Valley Acquisition Corp.
2100 McKinney Ave., Suite 1675
Dallas, TX 75201
November 20, 2020
VIA EDGAR
Office of Electronics and Machinery
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Link
| Re: | Spring Valley Acquisition Corp. Registration Statement on Form S-1, as amended File No. 333-249067 |
Ladies and Gentlemen:
On November 19, 2020, Spring Valley Acquisition Corp. (the “Company”) requested that the effectiveness of the above-referenced Registration Statement on Form S-1 be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on November 23, 2020, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended.
We hereby respectfully withdraw that acceleration request.
The Company intends to submit the acceleration request letter at a later time.
If you have any questions regarding this letter, please contact Matthew R. Pacey, of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3786.
| Sincerely, | |
| /s/ Jeffrey Schramm | |
| Jeffrey Schramm | |
| Chief Financial Officer |
