Beard Energy Transition Acquisition Corp.
595 Madison Avenue, 29th Floor
New York, NY 10022
(214) 833-8913
November 19, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention:Maryse Mills-Apenteng
Re:Beard Energy Transition Acquisition Corp.
Form S-1 Registration Statement
File No. 333-254049
Dear Ms. Mills-Apenteng:
Beard Energy Transition Acquisition Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-254049), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m. (Eastern time) on Tuesday, November 23, 2021, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Caroline Blitzer Phillips of Vinson & Elkins L.L.P. at (212) 237-0251 or Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 and that such effectiveness also be confirmed in writing.
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Sincerely,
Beard Energy Transition Acquisition Corp.
By:/s/ Gregory A. Beard
Name: Gregory A. Beard
| Title: | Chief Executive Officer |
cc: Davis Polk & Wardwell LLP
Derek Dostal
Deanna Kirkpatrick
Vinson & Elkins L.L.P.
E. Ramey Layne
Caroline Blitzer Phillips
[Signature Page to Company Acceleration Request]