ATHENA TECHNOLOGY ACQUISITION CORP.
125 Townpark Drive, Suite 300
Kennesaw, GA 30144
March 12, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anuja A. Majmudar
| Re: | Athena Technology Acquisition Corp. | |
Registration Statement on Form S-1 Filed February 5, 2021, as amended File No. 333-252812 |
Dear Ms. Majmudar:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athena Technology Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Monday, March 15, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Phyllis W. Newhouse | |
| Phyllis W. Newhouse | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
| White & Case LLP |
