November 17, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones
Registration Statement on Form S-1
Filed October 15, 2020, as amended
File No. 333-249497
Dear Mr. Jones:
The undersigned, as the sole underwriter, hereby respectfully requests that the Securities and Exchange Commission withdraw the acceleration request for L&F Acquisition Corp.’s Registration Statement on Form S-1, requesting effectiveness at 4:00 p.m. Eastern Time on November 17, 2020, or as soon thereafter as practicable.
* * *
[Signature page follows]
| | Very truly yours, |
| | |
| | JEFFERIES LLC |
| | |
| | By: | /s/ Tina Pappas |
| | | Name: | Tina Pappas |
| | | Title: | Managing Director |
