0001213900-20-030306.txt : 20201125 0001213900-20-030306.hdr.sgml : 20201125 20201006160340 ACCESSION NUMBER: 0001213900-20-030306 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

Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031

October 6, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sergio Chinos

	Re:	Mallard Acquisition Corp.
		Registration Statement on Form S-1, as amended
		Filed September 21, 2020
		File No. 333- 248939

Dear Mr. Chinos:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mallard Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on October 8, 2020, or as soon as thereafter practicable.

	Very truly yours,

	/s/ P. Jeffrey Leck
	P. Jeffrey Leck
	Chief Executive Officer

cc:		Ellenoff Grossman & Schole LLP
		Hunter Taubman Fischer & Li LLC