Revelstone Capital Acquisition Corp.
14350 Myford Road
Irvine, CA 92606
December 13, 2021
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: | Revelstone Capital Acquisition Corp. (the “Company”) |
Registration Statement on Form S-1 | |
(File No. 333-261352) (the “Registration Statement”) |
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:05 p.m. on December 15, 2021, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Loeb & Loeb LLP, by calling Alex Weniger-Araujo at 212-407-4063.
Very truly yours, | |||
Revelstone Capital Acquisition Corp. | |||
By: | /s/ Morgan Callagy | ||
Name: | Morgan Callagy | ||
Title: | Co-Chief Executive Officer |