Soaring Eagle Acquisition Corp.
2121 Avenue of the Stars, Suite 2300
Los Angeles, CA 90067
February 22, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jonathan Burr |
Pamela Howell
| Re: | Soaring Eagle Acquisition Corp. |
Registration Statement on Form S-1
Filed December 23, 2020, as amended
File No. 333-251661
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Soaring Eagle Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on February 23, 2021, or as soon thereafter as practicable.
Please call Daniel Nussen of White & Case LLP at (213) 620-7796 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | ||
| Soaring Eagle Acquisition Corp. | ||
| By: | /s/ Harry E. Sloan | |
| Name: Harry E. Sloan | ||
| Title: Chief Executive Officer | ||
| cc: | Daniel Nussen, White & Case LLP |
[Signature Page to Acceleration Request]
