BofA Securities, Inc.
One Bryant Park
New York, New York 10036
As representative of the several underwriters
June 4, 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: | Summit Healthcare Acquisition Corp. (CIK No. 1839185) |
Registration Statement on Form S-1 (File No. 333-255722)
Dear Mr. Kim:
We, as representative of the several underwriters, hereby join Summit Healthcare Acquisition Corp. (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time on June 8, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis International LLP , may orally request by telephone call that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Securities Act of 1933, as amended, we wish to advise you that reasonable steps will be taken to secure adequate distribution of the preliminary prospectus dated June 3, 2021, and we expect to distribute over 500 electronic copies to prospective underwriters, dealers, institutional investors and others.
We, the undersigned, advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Pages to Follow]
Very truly yours,
| BOFA SECURITIES, INC. | ||
| By: | /s/ Michele A.H. Allong | |
| Name: Michele A.H. Allong | ||
| Title: AUTHORIZED SIGNATORY | ||
[Signature Page to Underwriters’ Acceleration Request]
