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SEC Company Response from NRX Pharmaceuticals, Inc. (NRXP) (CIK 0001719406) (NRXP) — Nov 16, 2017

NRX Pharmaceuticals, Inc. (NRXP) (CIK 0001719406)
Date: Nov. 16, 2017 · CIK: 0001719406 · Accession: 0001654954-17-010785

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File numbers found in text: 333-220947

Date
Nov. 16, 2017
Author
BIG
Form
CORRESP
Company
NRX Pharmaceuticals, Inc. (NRXP) (CIK 0001719406)

Letter

Re:

Blueprint

November 16, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Big Rock Partners Acquisition Corp.

Registration Statement on Form S-1

File No.

333-220947

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, Big Rock Partners Acquisition Corp. (the “Company”) hereby requests that its Registration Statement on Form S-1, as amended (File No. 333-220947) filed with the Securities and Exchange Commission (the “Commission”) be declared effective by the Commission on or before Noon Eastern Time, Monday, November 20, 2017, or as soon thereafter as practical.

The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. The Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. The Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Once the Registration Statement is declared effective, please orally confirm that event with our counsel, Akerman LLP by calling Christina Russo at (305) 982-5531.

Very
truly yours,
BIG
ROCK PARTNERS ACQUISITION CORP.

Show Raw Text
CORRESP
1
filename1.htm

Blueprint

November
16, 2017

Securities
and Exchange Commission

100 F
Street, N.E.

Washington,
D.C. 20549

Re:

Big Rock Partners
Acquisition Corp.

Registration
Statement on Form S-1

File No.

333-220947

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations promulgated under
the Securities Act of 1933, as amended, Big Rock Partners
Acquisition Corp. (the “Company”) hereby requests
that its Registration Statement on Form S-1, as amended (File No.
333-220947) filed with the Securities and Exchange Commission (the
“Commission”) be declared
effective by the Commission on or before Noon Eastern Time, Monday,
November 20, 2017, or as soon thereafter as practical.

The
Company acknowledges that should the Commission or the staff,
acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any
action with respect to the filing. The Company acknowledges that
the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the filing. The Company
acknowledges that it may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.

Once
the Registration Statement is declared effective, please orally
confirm that event with our counsel, Akerman LLP by calling
Christina Russo at (305) 982-5531.

Very
truly yours,

BIG
ROCK PARTNERS ACQUISITION CORP.

By:/s/
Richard Ackerman

Name:
Richard Ackerman

Title:
Chief Executive Officer