Mason Industrial Technology, Inc.
110 E. 59th Street
New York, NY 10022
January 27, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Financial Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kevin Dougherty
| Re: | Mason Industrial Technology, Inc. |
| Registration Statement on Form S-1 |
| Filed January 12, 2021, as amended |
| File No. 333-252051 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mason Industrial Technology, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern time on Thursday, January 28, 2021, or as soon as thereafter practicable.
Very truly yours, |
/s/ Edward A. Rose III |
| Edward A. Rose III |
| Chief Executive Officer |
| cc: | Cadwalader, Wickersham & Taft LLP |
