GROUP NINE acquisition CORP.
568 Broadway, Floor 10
New York, New York 10012
January 13, 2021
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attn: | Todd K. Schiffman, Pam Long |
| Re: | Group Nine Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-251560
Dear Mr. Schiffman, Ms. Long:
Group Nine Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on January 14, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very truly yours, | ||
| GROUP NINE ACQUISITION CORP. | ||
| By: | /s/ Sean Macnew | |
| Sean Macnew | ||
| Chief Financial Officer | ||
| 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
