Build Acquisition Corp.
3500 Jefferson, Suite 303
Austin, Texas 78731
March 12, 2021
VIA EDGAR
Matthew Crispino
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission 100 F Street, NE
Washington, D.C. 20549
| Attn: | Matthew Crispino |
Office of Technology
| Re: | Build Acquisition Corp. |
Registration Statement on Form S-1
Filed February 26, 2021, as amended
File No. 333-253664
Dear Mr. Crispino:
Build 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 March 16, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very truly yours, | ||
| BUILD ACQUISITION CORP. | ||
| By: | /s/ Zeynep Young | |
| Zeynep Young | ||
| Co-Chief Executive Officer | ||
| Cc: | William B. Nelson, Shearman & Sterling LLP |
Christopher M. Forrester, Shearman & Sterling LLP
[Signature Page to Company Acceleration Request]
