Group Nine Acquisition Corp.
568 Broadway, Floor 10
New York, New York 10012
January 12, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Todd K. Schiffman, Pam Long |
| Re: | Registration Statement on Form S-1 (No. 333-251560) Group Nine Acquisition Corp. |
Dear Mr. Schiffman, Ms. Long,
Please withdraw each of the requests for acceleration that were submitted to you on January 12, 2021, on behalf of Group Nine Acquisition Corp. and the Underwriters, in connection with the above-referenced Registration Statement.
| GROUP NINE ACQUISITION CORP. | |||
| By: | /s/ Sean Macnew | ||
| Name: | Sean Macnew | ||
| Title: | Chief Financial Officer and Secretary | ||
| Cc: | Ben Lerer, Group Nine Acquisition Corp. |
| Ian D. Schuman, Latham & Watkins LLP | |
| J. Peyton Worley, Latham & Watkins LLP | |
| Shagufa R. Hossain, Latham & Watkins LLP |
