HWEL Holdings Corp.
1001 Green Bay Rd, #227
Winnetka, IL 60093
September 28, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street N.E.
Washington, D.C. 20549
| Re: | | HWEL Holdings Corp. |
| | | Amendment No. 3 to Registration Statement on Form S-4 |
| | | Filed September 20, 2023 |
| | | File No. 333-271952 |
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, HWEL Holdings Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on September 29, 2023, or as soon as thereafter practicable.
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| Very truly yours, |
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| /s/ Alyssa J. Rapp |
| Alyssa J. Rapp |
| President |
cc: | | Ellenoff Grossman & Schole LLP |
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