Correspondence 0001104659-23-108547 from Ares Acquisition Corp (CIK 0001829432)
Ares Acquisition Corp (CIK 0001829432)
Date: Oct. 11, 2023 · CIK: 0001829432 · Accession: 0001104659-23-108547
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File numbers found in text: 333-269400
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CORRESP
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Ares Acquisition Corporation
c/o Ares Management LLC
245 Park Avenue, 44th Floor
New York, NY 10167
October 11, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Eiko Yaoita Pyles
Kevin Stertzel
Eranga Dias
Evan Ewing
Re:
Ares Acquisition Corporation
Registration Statement on Form S-4 (the “Registration Statement”)
File No. 333-269400
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, Ares Acquisition Corporation (the “Company”) hereby requests acceleration
of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on October 13, 2023, or as soon
thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone
that such Registration Statement be declared effective.
Please contact Philippa Bond
of Kirkland & Ellis LLP at (310) 552-4222 or pippa.bond@kirkland.com or H. Thomas Felix of Kirkland & Ellis LLP at (310)
552-4234 or tommy.felix@kirkland.com, as soon as the Registration Statement has been declared effective, or if you have any other questions
or concerns regarding this matter.
Sincerely,
ARES
ACQUISITION CORPORATION
/s/
Anton Feingold
Name:
Anton Feingold
Title:
Secretary