Pono Capital Corp
643 Ilalo Street
Honolulu, Hawaii 96813
August 6, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: | Mr. Todd Schiffman Division of Corporate Finance |
Re: | Pono Capital Corp | |
Registration Statement on Form S-1 | ||
File No. 333-257150 | ||
REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Mr. Schiffman:
I hope this letter finds you well.
Pono Capital Corp (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-257150), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at become effective at 4:00 p.m. Eastern time on Tuesday, August 10, 2021, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Debbie A. Klis, Rimon, P.C. on (202) 935-3390 and that such effectiveness also be confirmed in writing.
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Sincerely yours, | |||
By: | /s/ Dustin Shindo | ||
Dustin Shindo | |||
Chief Executive Officer | |||
cc: | Rimon, P.C. | ||
Debbie Klis | |||
David Mittelman | |||
Ellenoff Grossman & Schole LLP | |||
Barry I. Grossman | |||
Jessica S. Yuan |
[Signature Page to Company Acceleration Request]