DILA Capital Acquisition Corp.
1395 Brickell Ave., Ste. 950
Miami, FL 33131
June 10, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| RE: | DILA Capital Acquisition Corp. (the “Company”) |
| Registration Statement on Form S-1 | |
| (File No. 333-254425) (the “Registration Statement”) |
Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on June 14, 2021, or as soon thereafter as practicable.
[Signature page follows]
| Very truly yours, | |||
| DILA CAPITAL ACQUISITION CORP. | |||
| By: | /s/ Eduardo Clave | ||
| Name: | Eduardo Clave | ||
| Title: | Chief Executive Officer | ||
