Sports & Health Tech Acquisition Corporation
7004 Tavistock Lakes Blvd, Suite 132
Orlando, FL 32827
VIA EDGAR
January 11, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Sports & Health Tech Acquisition Corporation Request to Withdraw Registration Statement on Form S-1 File No. 333-262153 |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933 (the “Act”), Sports & Health Tech Acquisition Corporation (the “Company”) respectfully requests the Company’s Registration Statement on Form S-1 (File No. 333-262153), together with all exhibits thereto, and as subsequently amended from time to time (the “Registration Statement”), initially filed with the Securities and Exchange Commission (the “Commission”) on January 13, 2022, be withdrawn, effective as of the date hereof or at the earliest practical date thereafter. The Company is withdrawing the Registration Statement because it no longer plans to pursue the public offering described therein. The Commission has not declared the Registration Statement effective under the Act, and no securities were sold in connection with the offering contemplated by the Registration Statement.
The Company also acknowledges that no refund will be made for fees paid to the Commission in connection with filing of the Registration Statement. However, the Company requests that, in accordance with Rule 457(p) of the Act and subject to compliance with the requirements thereof, all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company’s account to be offset against the filing fee for any future registration statement or registration statements.
If you require any additional information, please contact Gregg A. Noel, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4500.
| Very truly yours, | ||
| By: | /s/ Andrew White | |
| Andrew White | ||
| Chief Executive Officer | ||
| cc: | Joel L. Rubinstein, Esq. White & Case LLP |