SEC Company Response from Mallard Acquisition Corp. (CIK 0001805795) — Oct 26, 2020
Mallard Acquisition Corp. (CIK 0001805795)
Date: Oct. 26, 2020 · CIK: 0001805795 · Accession: 0001213900-20-033282
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CORRESP
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Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031
October 26, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
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 9:00 a.m. EST on October 27, 2020, or as soon as thereafter practicable.
Very truly yours,
/s/ P. Jeffrey Leck
P. Jeffrey Leck
Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP
Hunter Taubman Fischer & Li LLC