ThinkEquity
A division of Fordham Financial Management, Inc.
17 State Street, 22nd Floor
New York, NY 10004
March 18, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F St., NE
Washington, D.C. 20549
Re: Aldel Financial Inc.
Registration Statement on Form S-1
Ladies and Gentlemen:
On March 17, 2021, ThinkEquity, a division of Fordham Financial Management, Inc., as representative of the underwriters, 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.
| Very truly yours, | ||
| ThinkEquity | ||
| A division of Fordham Financial Management, Inc. | ||
| By: | /s/ Kevin Mangan | |
| Name: | Kevin Mangan | |
| Title: | Managing Director, Head of Equity Syndicate | |
