0001213900-20-030291.txt : 20201125 0001213900-20-030291.hdr.sgml : 20201125 20201006152139 ACCESSION NUMBER: 0001213900-20-030291 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mallard Acquisition Corp. CENTRAL INDEX KEY: 0001805795 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 844904992 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19701 BETHEL CHURCH ROAD #302 CITY: CORNELIUS STATE: NC ZIP: 28031 BUSINESS PHONE: 8134070444 MAIL ADDRESS: STREET 1: 19701 BETHEL CHURCH ROAD #302 CITY: CORNELIUS STATE: NC ZIP: 28031 CORRESP 1 filename1.htm

VIA EDGAR

October 6, 2020

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Sergio Chinos

Re:

Mallard Acquisition Corp.

Registration Statement on Form S-1, as amended

Filed on September 21, 2020

File No. 333-248939

Dear Mr. Chinos:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Chardan Capital Markets LLC, acting as representative of the underwriters, hereby joins Mallard Acquisition Corp. in requesting acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4.00 pm, Eastern Time, on October 8, 2020, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated September 21, 2020 to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Very truly yours,

CHARDAN CAPITAL MARKETS LLC

By: /s/ George Kaufman

Name: George Kaufman

Title: Managing Director