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Correspondence 0001213900-24-012752 from Spectaire Holdings Inc. (SPEC, SPECW) (CIK 0001844149)

Spectaire Holdings Inc. (SPEC, SPECW) (CIK 0001844149)
Date: Feb. 12, 2024 · CIK: 0001844149 · Accession: 0001213900-24-012752

AI Filing Summary & Sentiment

File numbers found in text: 333-276179

Date
December 21, 2023
Author
By
Form
CORRESP
Company
Spectaire Holdings Inc. (SPEC, SPECW) (CIK 0001844149)

Letter

February 12, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-3628

Attention: Juan Grana

Jane Park

Re:

Spectaire Holdings Inc.

Registration Statement on Form S-1, originally filed on December 21, 2023

File No. 333-276179

To the addressees set forth above:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on February 14, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Spectaire Holdings Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Stephen W. Ranere of Latham & Watkins LLP at (617) 948-6083 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Sincerely yours,
Spectaire Holdings Inc.

Show Raw Text
CORRESP
1
filename1.htm

February
12, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549-3628

    Attention:
    Juan
    Grana

    Jane
    Park

    Re:

    Spectaire
    Holdings Inc.

    Registration
    Statement on Form S-1, originally filed on December 21, 2023

    File
    No. 333-276179

To
the addressees set forth above:

In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on February
14, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Spectaire Holdings Inc. (the “Company”)
or its counsel may request via telephone call to the staff. Please contact Stephen W. Ranere of Latham & Watkins LLP at (617) 948-6083
to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

    Sincerely yours,

    Spectaire Holdings Inc.

    By:
    /s/
    Brian Semkiw

    Brian
    Semkiw

    Chief
    Executive Officer and Director

    cc:
    Stephen
    W. Ranere, Latham & Watkins LLP

    Ryan
    J. Maierson, Latham & Watkins LLP

    Bryan
    S. Ryan, Latham & Watkins LLP