COVA acquisition corp.
530 Bush Street, Suite 703
San Francisco, CA 94108
February 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Ms. Erin E. Martin Mr. Ruairi Regan |
Re: | COVA Acquisition Corp. Registration Statement on Form S-1 |
File No. 333-252273
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, COVA Acquisition Corp. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission take appropriate action to declare the above-referenced Registration Statement on Form S-1 to become effective on February 4, 2021, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
The Company hereby authorizes Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
The Company requests that it be notified of such effectiveness by a telephone call to Albert Vanderlaan at (617) 880-2219.
[Signature Page Follows]
Very truly yours, | ||
COVA Acquisition Corp. | ||
By: | /s/ Jun Hong Heng | |
Name: | Jun Hong Heng | |
Title: | Chief Executive Officer |
cc: | Albert W. Vanderlaan, Orrick, Herrington & Sutcliffe LLP |
Michael Lockwood, Maples and Calder
[Signature Page to Acceleration Request]