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SEC Company Response from Mallard Acquisition Corp. (CIK 0001805795) — Oct 9, 2020

Mallard Acquisition Corp. (CIK 0001805795)
Date: Oct. 9, 2020 · CIK: 0001805795 · Accession: 0001213900-20-030783

AI Filing Summary & Sentiment

Date
October 9, 2020
Author
/s/
Form
CORRESP
Company
Mallard Acquisition Corp. (CIK 0001805795)

Letter

VIA EDGAR Attention: Sergio Chinos Re: Mallard Acquisition Corp. Registration Statement on Form S-1, as amended Filed September 21, 2020 File No. 333- 248939

Dear Mr. Chinos:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mallard Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on October 13, 2020, or as soon as thereafter practicable.

Very truly yours,
/s/

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CORRESP
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Mallard Acquisition Corp.

19701 Bethel Church Road, Suite 302

Cornelius, NC 28031

October 9, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

    Re:
    Mallard Acquisition Corp.

    Registration Statement on Form S-1, as amended

    Filed September 21, 2020

    File No. 333- 248939

Dear Mr. Chinos:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Mallard Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. EST on October 13, 2020, or as soon as thereafter practicable.

    Very truly yours,

    /s/

    P. Jeffrey Leck

    Chief Executive Officer

    cc:
    Ellenoff Grossman & Schole LLP

    Hunter Taubman Fischer & Li LLC