Simpson Thacher & BartlettLLP
425 LEXINGTON AVENUE
NEW YORK, NY 10017-3954
TELEPHONE: +1-212-455-2000
FACSIMILE: +1-212-455-2502
| VIA EDGAR | February 22, 2021 |
Ronald E. Alper
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Acceleration Request for EJF Acquisition Corp. |
Registration Statement on Form S-1 (File No. 333-252892)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, EJF Acquisition Corp., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 12:00 p.m., Eastern Time, on February 24, 2021, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.
Please call me (212-455-2163) with any questions.
Very truly yours, |
| /s/ Mark Brod |
Mark Brod |
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