United States securities and exchange commission logo





                             December 30, 2020

       Michael Aw
       Chief Executive Officer
       Provident Acquisition Corp.
       Unit 11C/D, Kimley Commercial Building
       142     146 Queen   s Road Central
       Hong Kong

                                                        Re: Provident
Acquisition Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed December 22,
2020
                                                            File No. 333-251571

       Dear Mr. Aw:

              We have reviewed your 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.

       Form S-1 filed December 22, 2020

       Exhibits

   1.                                                   We note your risk
factor disclosure on page 68 discloses that your warrant agreement has
                                                        an exclusive forum
clause which shall be applicable to any action, proceeding or claim
                                                        against you arising out
of or relating in any way to the warrant agreement, including under
                                                        the Securities Act, but
that such provision will not apply to suits brought to enforce any
                                                        liability or duty
created by the Exchange Act. Please ensure that the forum selection
                                                        provision in Section
9.3 of your Form of Warrant Agreement filed as Exhibit 4.4 states
                                                        this clearly.
 Michael Aw
Provident Acquisition Corp.
December 30, 2020
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Yong Kim, Staff Accountant, at (202) 551-3323, or Gus
Rodriguez,
Accounting Branch Chief, at (202) 551-3752, if you have questions regarding
comments on the
financial statements and related matters. Please contact Kevin Dougherty, Staff
Attorney,
at (202) 551-3271, or Loan Lauren Nguyen, Legal Branch Chief, at (202)
551-3642, with any
other questions.



                                                           Sincerely,
FirstName LastNameMichael Aw
                                                           Division of
Corporation Finance
Comapany NameProvident Acquisition Corp.
                                                           Office of Energy &
Transportation
December 30, 2020 Page 2
cc:       James C. Linn
FirstName LastName