ALTIMAR ACQUISITION CORPORATION
40 West 57th Street, 33rd Floor
New York, NY 10019
April 29, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Eric Envall
Susan Block
Re: | Altimar Acquisition Corporation |
Registration Statement on Form S-4 |
Filed January 4, 2021 |
File No. 333-251866 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Altimar Acquisition Corporation (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended by Amendment No. 1, Amendment No. 2, Amendment No. 3 and Amendment No. 4 thereto, so that it will become effective at 9:00 am., Eastern Time, on May 3, 2021 or as soon as practicable thereafter.
In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
• | the Registrant is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact Raphael M. Russo (212-373-3309) of Paul, Weiss, Rifkind, Wharton & Garrison LLP with any questions you may have regarding this request. In addition, please notify Mr. Russo by telephone when this request for acceleration has been granted.
ALTIMAR ACQUISITION CORPORATION | ||
By: | /s/ Tom Wasserman | |
Name: | Tom Wasserman | |
Title: | Chief Executive Officer |
cc: Securities and Exchange Commission
Michael Volley
Amit Pande
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