Talon 1 Acquisition Corp.
2333 Ponce de Leon Blvd., Suite 630
Coral Gables, FL 33134
November 2, 2021
Via EDGAR Transmission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attn: | Ms. Stacie Gorman |
Ms. Brigitte Lippmann
| Re: | Talon 1 Acquisition Corp. |
Registration Statement on Form S-1, as amended |
Filed October 18, 2021 |
File No. 333-260305 |
Dear Ms. Gorman and Ms. Lippmann:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Talon 1 Acquisition Corp. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on November 3, 2021, or as soon as thereafter practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.
Please contact Christopher Bellini of Cozen O’Connor P.C., counsel to the Company, at 612-260-9029 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Very truly yours, |
| /s/ Edward J. Wegel |
| Edward J. Wegel |
| Chief Executive Officer |
| cc: | Cozen O’Connor P.C. |
Milbank LLP |
