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: Decarbonization Plus Acquisition Corporation
  Form S-1 Registration Statement
  File No. 333-248958

 

Dear Ms. Lippmann:

 

Decarbonization Plus Acquisition Corporation (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-248958), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 pm (Eastern time) on, Monday, October 19, 2020, or as soon thereafter as possible.

 

We request that we be notified of such effectiveness by a telephone call to Ramey Layne of Vinson & Elkins L.L.P. at (713) 758-4629 and that such effectiveness also be confirmed in writing.

 

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  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 Company Acceleration Request]