November 20, 2020
VIA EDGAR
David Link
Special Counsel
Office of Real Estate & Construction
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Spring Valley Acquisition Corp. |
| Withdrawal of Underwriter Acceleration Letter dated November 19, 2020 |
Dear Mr. Link:
We hereby withdraw, with immediate effect, the Underwriter Acceleration Letter dated November 19, 2020 with respect to the Registration Statement on Form S-1, as amended (Registration No. 333-249067) of Spring Valley Acquisition Corp.
[Signature page follows]
| Very truly yours, | ||
| COWEN AND COMPANY, LLC | ||
| By: | /s/ Chris McCabe | |
| Name: Chris McCabe | ||
| Title: Managing Director | ||
| WELLS FARGO SECURITIES, LLC | ||
| By: | /s/ Jerry Serowik | |
| Name: Jerry Serowik | ||
| Title: Managing Director | ||
[Signature Page to Underwriter’s Acceleration Withdrawal Request]
