FG MERGER CORP.
105 S. Maple Street
Itasca, Illinois 60143
February 16, 2022
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Trade and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | FG Merger Corp. (the “Company”) |
| Registration Statement on Form S-1 | |
| (File No. 333-262298) (the “Registration Statement”) |
Ladies and Gentlemen:
On February 14, 2022, the Company requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 5:00 p.m. EST on February 16, 2021 or as soon thereafter as practicable. We hereby withdraw such request.
| Very truly yours, | |||
| FG Merger Corp. | |||
| By: | /s/ M. Wesley Schrader | ||
| Name: | M. Wesley Schrader | ||
| Title: | Chief Executive Officer | ||
