Fifth Wall Acquisition Corp. I
6060 Center Drive
10th Floor
Los Angeles, California 90045
February 2, 2021
VIA EDGAR
Erin Purnell
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Fifth Wall Acquisition Corp. I |
| Acceleration Request for Registration Statement on Form S-1 |
| File No. 333-252274 |
| Requested Date: |
| February 4, 2021 |
| Requested Time: |
| 4:00 p.m. Eastern Standard Time |
Dear Ms. Purnell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Fifth Wall Acquisition Corp. I (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 4, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Daniel Espinoza at (650) 752-3152. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Daniel Espinoza, by email at despinoza@goodwinlaw.com.
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If you have any questions regarding this request, please contact Daniel Espinoza of Goodwin Procter LLP at (650) 752-3152.
| Sincerely, |
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| Fifth Wall Acquisition Corp. I |
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| /s/ Brendan Wallace |
| Brendan Wallace |
| Chief Executive Officer |
| cc: | Jocelyn Arel, Esq., Goodwin Procter LLP |
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| Daniel Espinoza, Esq., Goodwin Procter LLP |
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| Audrey S. Leigh, Esq., Goodwin Procter LLP |