0001144204-18-005763.txt : 20180308 0001144204-18-005763.hdr.sgml : 20180308 20180205170530 ACCESSION NUMBER: 0001144204-18-005763 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mudrick Capital Acquisition Corp CENTRAL INDEX KEY: 0001718405 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 822657796 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 527 MADISON AVENUE STREET 2: 6TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 6467479500 MAIL ADDRESS: STREET 1: 527 MADISON AVENUE STREET 2: 6TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 CORRESP 1 filename1.htm

Mudrick Capital Acquisition Corporation

527 Madison Avenue, 6th Floor

New York, NY 10022

February 5, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Healthcare & Insurance

100 F Street N.E.

Washington, D.C., 20549

Attention: Suzanne Hayes

Mail Stop 4546

	Re:		Mudrick Capital Acquisition Corporation
			Registration Statement on Form S-1
			Filed January 16, 2018, as amended
			File No. 333-222562

Dear Ms. Hayes:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mudrick Capital Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Wednesday, February 7, 2018, or as soon as thereafter practicable.

	Very truly yours,

	/s/ Jason Mudrick
	Jason Mudrick
	Chief Executive Officer

cc:		Ellenoff Grossman & Schole LLP
		Winston & Strawn LLP