0001104659-20-109217.txt : 20201028 0001104659-20-109217.hdr.sgml : 20201028 20200928123259 ACCESSION NUMBER: 0001104659-20-109217 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Graf Industrial Corp. CENTRAL INDEX KEY: 0001745317 STANDARD INDUSTRIAL CLASSIFICATION: GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC [3569] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5521 HELLYER AVENUE CITY: SAN JOSE STATE: CA ZIP: 95138 BUSINESS PHONE: (669) 275-2251 MAIL ADDRESS: STREET 1: 5521 HELLYER AVENUE CITY: SAN JOSE STATE: CA ZIP: 95138 FORMER COMPANY: FORMER CONFORMED NAME: Graf Industrial Corp. DATE OF NAME CHANGE: 20180702 CORRESP 1 filename1.htm

GRAF INDUSTRIAL CORP.

118 VINTAGE PARK BLVD, SUITE W-222

HOUSTON, TEXAS 77070

VIA EDGAR

September 28, 2020

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Krebs

Re:

Graf Industrial Corp.

Registration Statement on Form S-1 (the “Registration Statement”)

File No. 333-248434

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Graf Industrial Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Washington, D.C. time, on September 29, 2020, or as soon thereafter as practicable.

Please contact Elliott Smith, of White & Case LLP, outside counsel to the Company, at (212) 819-7644, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

	Sincerely,

	/s/ James A. Graf
	James A. Graf
	Chief Executive Officer

cc:

Elliott Smith, White & Case LLP