Marblegate Acquisition Corp.
c/o Ellenoff Grossman & Schole LLP
1345 Avenue of the Americas
New York, NY 10105
Telephone: (212) 370-1300
September 28, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.Washington, D.C. 20549
Attention: Michael Davis
| Re: | Marblegate Acquisition Corp. |
Registration Statement on Form S-1
Filed September 9, 2021, as amended
File No. 333-259422
Dear Mr. Davis:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Marblegate Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Thursday, September 30, 2021, or as soon as thereafter practicable.
| Very truly yours, |
/s/ Andrew Milgram |
| Andrew Milgram |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
Graubard Miller
