Macondray Capital Acquisition Corp I (DRAY) CORRESP Correspondence with SEC

June 28, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-3561

Attn: Katherine Wray

Re: Macondray Capital Acquisition Corp. I

Registration Statement on Form S-1 (as amended)

File No. 333-256171

Dear Ms. Wray:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-256171) of Macondray Capital Acquisition Corp. I so that it may become effective at 4:00 p.m., Eastern Time, on June 29, 2021, or as soon as possible thereafter.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Gerald M. Spedale at Gibson, Dunn & Crutcher LLP, our external counsel, at (346) 718-6888.

Sincerely,

MACONDRAY CAPITAL ACQUISITION CORP. I

      /s/ R. Grady Burnett

Name: R. Grady Burnett

Title: Co-Chief Executive Officer

cc: Gerald M. Spedale, Gibson, Dunn & Crutcher, LLP