Aldel Financial Inc.
105 S. Maple Street
Itasca, Illinois 60143
March 18, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Aldel Financial Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-253166 |
Ladies and Gentleman:
On March 17, 2021, Aldel Financial Inc. requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 5:00 p.m. on Thursday, March 18, 2021 or as soon thereafter as practicable. We hereby withdraw such request.
Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call our legal counsel, Giovanni Caruso, Esq. of Loeb & Loeb LLP, at (212) 407-4866.
| Sincerely, | |
| /s/ Robert I. Kauffman | |
| Robert I. Kauffman | |
| Chief Executive Officer |
