CORRESP 1 filename1.htm

 

Decarbonization Plus Acquisition Corporation

2744 Sand Hill Road

Menlo Park, CA 94025

(212) 993-0076

 

October 19, 2020

 

VIA EDGAR

 

Office of Real Estate & Construction

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

 

Attention: Brigitte Lippmann
  Office of Real Estate & Construction

 

Re:Withdrawal of Acceleration Request

Registration Statement on Form S-1 (File No. 333-248958) of Decarbonization Plus Acquisition Corporation (the “Company”)

 

Ladies and Gentlemen:

 

Reference is made to our letter, filed as correspondence via EDGAR on October 16, 2020, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on Tuesday, October 20, 2020, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We hereby formally withdraw our request for acceleration of the effective date.

 

Please call the undersigned at (212) 271-6247 with any questions regarding this matter.

 

 

 

 

  Sincerely,
     
  Decarbonization Plus Acquisition Corporation
     
  By: /s/ Peter Haskopoulos
  Name:  Peter Haskopoulos
  Title: Chief Financial Officer, Chief Accounting Officer and Secretary

 

cc: Davis Polk & Wardwell LLP
  Derek J. Dostal
  Deanna L. Kirkpatrick
   
  Vinson & Elkins L.L.P.
  E. Ramey Layne
  Brenda Lenahan

 

[Signature Page to Withdrawal Request]