Kingswood Acquisition Corp.
17 Battery Place, Room 625
New York, NY 10004
November 18, 2020
VIA EDGAR
Karina Dorin
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kingswood Acquisition Corp. |
Registration Statement on Form S-1
Filed October 13, 2020, as amended
File No. 333-249437
Dear Ms. Dorin:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Kingswood Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on November 19, 2020, or as soon thereafter as practicable.
Please call David A. Sakowitz of Winston & Strawn LLP at (212) 294-2639 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | |||
| Kingswood Acquisition Corp. | |||
| By: | /s/ Michael Nessim | ||
| Name: Michael Nessim | |||
| Title: Chief Executive Officer | |||
cc: David A. Sakowitz, Winston & Strawn LLP
[Signature Page to Acceleration Request]