ExcelFin Acquisition Corp.
473 Jackson St., Suite 300
San Francisco, CA 94111
October 18, 2021
VIA EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission 100 F Street, NE
Washington, D.C. 20549
Attention: Maryse Mills-Apenteng
Re: ExcelFin Acquisition Corp.
Registration Statement on Form S-1
Filed October 5, 2021, as amended
File No. 333-260038
Dear Ms. Mills-Apenteng:
ExcelFin Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on October 20, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
Very truly yours, | ||
EXCELFIN ACQUISITION CORP. | ||
By: | /s/ Logan Allin | |
Logan Allin | ||
Chief Executive Officer |
Cc: William B. Nelson, Shearman & Sterling LLP
Elliot M. Smith, White & Case LLP
[Signature Page to Company Acceleration Request]