Orion Acquisition Corp.
767 3rd Avenue, 11th Floor
New York, New York 10017
February 25, 2021
VIA EDGAR
Office of Real Estate & Construction
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Todd Schiffman
Re: | Orion Acquisition Corp. |
Registration Statement on Form S-1, as amended
File No. 333-253081
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Orion Acquisition Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 1, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Brooks Antweil, of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3388, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/ Beau Garverick
Beau Garverick
Chief Executive Officer