0001615774-18-000560.txt : 20180227 0001615774-18-000560.hdr.sgml : 20180227 20180125160057 ACCESSION NUMBER: 0001615774-18-000560 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MTech Acquisition Corp CENTRAL INDEX KEY: 0001719893 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 822932611 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10124 FOXHURST CT CITY: ORLANDO STATE: FL ZIP: 32836 BUSINESS PHONE: 4073458332 MAIL ADDRESS: STREET 1: 10124 FOXHURST CT CITY: ORLANDO STATE: FL ZIP: 32836 CORRESP 1 filename1.htm

EARLYBIRDCAPITAL, INC.

366 Madison Avenue | 8th Floor

New York, NY 10017

January 25, 2018

VIA EDGAR

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

Attn: Susan Block

Re:

MTech Acquisition Corp. (the “Company”)

Registration Statement on Form S-1

(File No. 333-221957) (the “Registration Statement”)

Dear Ms. Block:

In connection with the Registration Statement on Form S-1 of MTech Acquisition 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 January 29, 2018 at 4:30 p.m 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