Marlin Technology Corporation
338 Pier Avenue
Hermosa Beach, CA 90254
January 11, 2021
VIA EDGAR
United States Securities and Exchange
Commission Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pam Long
| Re: | Marlin Technology Corporation |
Registration Statement on Form S-1 Filed November 24, 2020, as amended
File No. 333- 250935
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Marlin Technology Corporation (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 12, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Christian O. Nagler at (212) 446-4660 and Jennifer L. Lee at (212) 909-3021, of Kirkland & Ellis LLP, special counsel to the Company, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
/s/ Nick Kaiser |
| Nick Kaiser |
| Chief Executive Officer |
