BofA Securities, Inc.
One Bryant Park
New York, New York 10036
As representative of the several underwriters
June 3, 2021
VIA EDGAR
Ms. Abby Adams, Mr. Christopher Edwards
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C., 20549
| Re: | Withdrawal of Request for Acceleration of Effective Date |
Summit Healthcare Acquisition Corp. (CIK No. 1839185)
Registration Statement on Form S-1 (File No. 333-255722)
Dear Madam/Sir:
On June 1, 2021, we, as the Representative of the several underwriters, filed a letter with the Securities and Exchange Commission via EDGAR requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-255722) so that it may be declared effective on June 3, 2021, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable. We hereby withdraw such acceleration request.
[Signature Page Follows]
Very truly yours,
| BOFA SECURITIES, INC. | ||
| By: | /s/ Michele A.H. Allong | |
| Name: Michele A.H. Allong | ||
| Title: AUTHORIZED SIGNATORY | ||
[Signature Page to Withdrawal of Acceleration Request]