February 1, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: | Pamela Long Joel Parker Howard Efron Robert Telewicz |
Re: | Gaming & Hospitality Acquisition Corp. Registration Statement on Form S-1 File No. 333-252182 | |
Acceleration Request | ||
Requested Date: February 2, 2021 | ||
Requested Time: 4:00 P.M., Washington D.C. Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gaming & Hospitality Acquisition Corp. (the Company), hereby requests that the effective date of the Companys Registration Statement on Form S-1, Registration Number 333-252182 (the Registration Statement) be accelerated so that the Companys Registration Statement will become effective at 4:00 P.M., Washington D.C. Time, on February 2, 2021, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.
We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Michael P. Heinz of Sidley Austin LLP at (312) 853-2071.
Very truly yours, |
/s/ Andrei Scrivens |
Andrei Scrivens Chief Financial Officer |
Gaming & Hospitality Acquisition Corp. |
cc: | Vijay S. Sekhon, Sidley Austin LLP |
Michael P. Heinz, Sidley Austin LLP
Jonathan Ko, Paul Hastings LLP