Fortress Capital Acquisition Corp.
1345 Avenue of the Americas, 45th Floor
New York, NY 10105
January 11, 2021
VIA EMAIL & EDGAR
Todd Schiffman
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Re: Fortress Capital Acquisition Corp. (the “Company”) Registration Statement on Form S-1 (Registration No. 333- 251651)
Dear Mr. Schiffman:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-251651) be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. Washington D.C. time on January 12, 2021 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Alexander Lynch of Weil, Gotshal & Manges LLP at (212) 310-8971 and that such effectiveness also be confirmed in writing.
Very truly yours, | ||
Fortress Capital Acquisition Corp. | ||
| By: | /s/ Daniel N. Bass | |
Name: | Daniel N. Bass | |
Title: | Chief Financial Officer | |
cc: | Weil, Gotshal & Manges LLP | |
Alexander D. Lynch, Esq. | ||
Ropes & Gray LLP | ||
Paul D. Tropp, Esq. Michael S. Pilo, Esq. | ||
