DIGITAL WORLD ACQUISITION CORP.
78 SW 7th Street
Miami, Florida 33130
August 3, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Digital World Acquisition Corp. |
Registration Statement on Form S-1
Filed May 26, 2021, as amended
File No. 333- 256472
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digital World Acquisition Corp. hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Thursday, August 5, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Patrick Orlando | |
| Patrick Orlando | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
| Loeb & Loeb LLP |
