0001144204-14-042841.txt : 20140813 0001144204-14-042841.hdr.sgml : 20140812 20140714161432 ACCESSION NUMBER: 0001144204-14-042841 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 1347 Capital Corp CENTRAL INDEX KEY: 0001606163 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 PIERCE ROAD STREET 2: 6TH FLOOR CITY: ITASCA STATE: IL ZIP: 60143 BUSINESS PHONE: 847-700-8064 MAIL ADDRESS: STREET 1: 150 PIERCE ROAD STREET 2: 6TH FLOOR CITY: ITASCA STATE: IL ZIP: 60143 CORRESP 1 filename1.htm

EARLYBIRDCAPITAL, INC.

275 Madison Avenue

New York, New York 10016

July 14, 2014

VIA EDGAR

Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549

Attn: Jerard Gibson, Staff Attorney

Re:

1347 Capital Corp. (the "Company")

Registration Statement on Form S-1 originally filed May 5, 2014

(File No. 333-195695) ( the "Registration Statement")

Dear Mr. Gibson:

In connection with the Registration Statement on Form S-1 of 1347 Capital Corp., the undersigned, which is acting as the representative of the underwriters of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 4:00 P.M., Tuesday, July 15, 2014 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933.

Very truly yours,

EARLYBIRDCAPITAL, INC.

By: /s/ Steven Levine

Name: Steven Levine

Title: CEO