Correspondence 0001493152-23-039741 from ECD Automotive Design, Inc. (ECDA)
ECD Automotive Design, Inc.
Date: Nov. 7, 2023 · CIK: 0001922858 · Accession: 0001493152-23-039741
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272914
Letter
Division of Corporation Finance Office of Manufacturing Evan Ewing Re: EF Hutton Acquisition Corporation I Registration Statement on Form S-4 File No. 333-272914
Dear Ms. Donahue and Mr. Ewing:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), EF Hutton Acquisition Corporation I, a Delaware corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to Thursday, November 9, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please notify James Prestiano of Loeb & Loeb LLP, counsel to the Company, at (212) 407-4831 or at jprestiano@loeb.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Very
truly yours,
EF
Hutton Acquisition Corporation I
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EF
Hutton Acquisition Corporation I
24
Shipyard Drive, Suite 102
Hingham,
MA 02043
Tel
No. (929) 528-0767
November
7, 2023
Division
of Corporation Finance
Office
of Manufacturing
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Attn:
Erin
Donahue
Evan
Ewing
Re:
EF
Hutton Acquisition Corporation I
Registration
Statement on Form S-4
File
No. 333-272914
Dear
Ms. Donahue and Mr. Ewing:
In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), EF Hutton Acquisition Corporation I, a
Delaware corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement
(the “Registration Statement”) be accelerated to Thursday, November 9, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter
as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Please
notify James Prestiano of Loeb & Loeb LLP, counsel to the Company, at (212) 407-4831 or at jprestiano@loeb.com, as soon as the Registration
Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Very
truly yours,
EF
Hutton Acquisition Corporation I
By:
/s/
Benjamin Piggott
Name:
Benjamin
Piggott
Title:
Chairman
and Chief Executive Officer
cc:
Scott Wallace, Chief Executive Officer Humble Imports Inc.,
d/b/a ECD Auto Design