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                                October 22, 2020

       Robert Striar
       Chief Executive Officer
       Bull Horn Holdings Corp.
       801 S. Pointe Drive, Suite TH-1
       Miami Beach, Florida 33139

                                                        Re: Bull Horn Holdings
Corp.
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed October 22,
2020
                                                            File No. 333-248940

       Dear Mr. Striar:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Form S-1 filed October 22, 2020

       General

   1.                                                   Please tell us when you
negotiated the terms relating to the potential purchase by
                                                        institutional investors
of up to 9.9% of the units in the offering. Please also clarify the
                                                        purpose for issuing
membership interests in the sponsor in connection with this purchase,
                                                        as well as whether each
institutional investor may purchase up to a maximum of 9.9% of
                                                        the units in the
offering, or whether 9.9% if the cumulative total for all institutional
                                                        investors. If it is the
former, please disclose the total number of institutional investors that
                                                        have indicated their
interest in purchasing in the offering, and the total percent of the
                                                        offering they will
purchase if each purchases 9.9%. Please also file your agreement with
                                                        the institutional
investors, or tell us why you do not believe you are required to do so.
 Robert Striar
Bull Horn Holdings Corp.
October 22, 2020
Page 2

       You may contact Amy Geddes at 202-551-3304 or Jim Allegretto at
202-551-3849 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Erin Jaskot at 202-551-3442 with any
other
questions.



FirstName LastNameRobert Striar                        Sincerely,
Comapany NameBull Horn Holdings Corp.
                                                       Division of Corporation
Finance
October 22, 2020 Page 2                                Office of Trade &
Services
FirstName LastName