ITHAX ACQUISITION CORP.
555 Madison Avenue
Suite 11A
New York, NY 10022
June 24, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attn: Irene Barberena-Meissner
| Re: | ITHAX Acquisition Corp. | |
| Registration Statement on Form S-4 | ||
| File No. 333-263727 |
Dear Ms. Barbarena-Meissner:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ITHAX ACQUISITION CORP., a Cayman Islands exempted company, hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-4 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on June 27, 2022, or as soon as practicable thereafter.
Please contact Michael S. Lee (michael.lee@reedsmith.com / telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.
[Signature Page Follows]
| Sincerely, | ||
| By: | /s/ Orestes Fintiklis | |
| Name: | Orestes Fintiklis | |
| Title: | Chief Executive Officer | |
| cc: | Michael S. Lee, Lynwood E. Reinhardt, Panos Katsambas, Reed Smith LLP |
| Alexander Lloyd, Michael P. Considine, P.C., Michele M. Cumpston, Kirkland & Ellis LLP |
[Signature Page to Acceleration Request]
