SEC Company Response from Mallard Acquisition Corp. (CIK 0001805795) — Oct 13, 2020

Mallard Acquisition Corp. (CIK 0001805795)
Date: Oct. 13, 2020 · CIK: 0001805795 · Accession: 0001213900-20-031007

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AI Filing Summary & Sentiment

File numbers found in text: 333-248939

Date

September 21, 2020

Author

P. Jeffrey Leck

Form

CORRESP

Company

Mallard Acquisition Corp. (CIK 0001805795)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Sergio Chinos Re: Mallard Acquisition Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed September 21, 2020 File No. 333-248939

Dear Mr. Chinos:

On October 9, 2020, Mallard Acquisition Corp. requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. (New York time) on October 13, 2020, or as soon thereafter as practicable. We hereby withdraw our request until further notice.

Very
truly yours,
/s/
P. Jeffrey Leck

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CORRESP
1
filename1.htm

Mallard Acquisition Corp.

19701 Bethel Church Road, Suite 302

Cornelius, NC 28031

October
13, 2020

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Sergio Chinos

Re: Mallard
Acquisition Corp.

  Amendment
No. 1 to Registration Statement on Form S-1

Filed
September 21, 2020

File
No. 333-248939

Dear
Mr. Chinos:

On
October 9, 2020, Mallard Acquisition Corp. requested acceleration of the effective date of the above-referenced Registration Statement
so that it would become effective at 4:00 p.m. (New York time) on October 13, 2020, or as soon thereafter as practicable. We hereby
withdraw our request until further notice.

    Very
    truly yours,

    /s/
    P. Jeffrey Leck

    P.
    Jeffrey Leck

    Chief Executive Officer

    cc:
    Ellenoff
    Grossman & Schole LLP

    Hunter
    Taubman Fischer & Li LLC

SecProbe.io