May 12, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Embrace Change Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-258221
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on May 11, 2022, in which we, as representative of the several underwriters of Embrace Change Acquisition Corp.’s proposed initial public offering of units, joined Embrace Change Acquisition Corp.’s request for acceleration of the effective date of the above-referenced Registration Statement for Friday, May 13, 2022, at 4:05 p.m. Eastern Time. Embrace Change Acquisition Corp. is no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Very truly yours,
EF HUTTON, DIVISION OF
BENCHMARK INVESTMENTS, LLC
As representative of the
several Underwriters
| EF HUTTON, DIVISION OF | ||
| BENCHMARK INVESTMENTS, LLC | ||
By: | /s/ Sam Fleischman | |
Name: | Sam Fleischman | |
Title: | Supervisory Principal | |
