ARGUS CAPITAL CORP.
3 Columbus Circle, 24th Floor
New York, NY 10019
September 17, 2021
By EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Scott Anderegg
Lilyanna Peyser
| Re: | Argus Capital Corp. (the “Company”) |
Registration Statement on Form S-1
File No. 333-258090
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern time, on September 21, 2021, or as soon thereafter as practicable, or at such other time as the Company or its special counsel, Hughes Hubbard & Reed LLP, requests by telephone that such Registration Statement be declared effective.
Please contact Gary J. Simon of Hughes Hubbard & Reed LLP at (212) 837-6770 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Very truly yours,
ARGUS CAPITAL CORP.
By: /s/ Saif Rahman
Name: Saif Rahman
Title: Chief Financial Officer
cc: | Hughes Hubbard & Reed LLP |
| Winston & Strawn LLP |