Banner Acquisition Corp.
1633 W. Innovation Way, 5th Floor
Lehi, UT 84043
(801) 447-1534
September 2, 2021
VIA EDGAR
Office of Technology
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: | Katherine Wray |
Re: | Banner Acquisition Corp. Form S-1 Registration Statement File No. 333-257906 |
Dear Ms. Wray:
Banner Acquisition Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-257906), 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 September 7, 2021, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Sarah K. Morgan of Vinson & Elkins L.L.P. at (713) 758-2977 and that such effectiveness also be confirmed in writing.
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Sincerely, | ||
Banner Acquisition Corp. | ||
By: | /s/ Tanner Ainge | |
Name: | Tanner Ainge | |
Title: | Chief Executive Officer |
cc: | Sidley Austin LLP Edward F. Petrosky William D. Howell Bradley S. Fenner | |
Vinson & Elkins L.L.P. Sarah K. Morgan Daniel B. Spelkin | ||