0001213900-20-041586.txt : 20210111 0001213900-20-041586.hdr.sgml : 20210111 20201208160009 ACCESSION NUMBER: 0001213900-20-041586 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Delwinds Insurance Acquisition Corp. CENTRAL INDEX KEY: 0001812360 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 851050265 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CITY CENTRE STREET 2: 1021 MAIN STREET, SUITE 1960 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: (713) 337-4077 MAIL ADDRESS: STREET 1: ONE CITY CENTRE STREET 2: 1021 MAIN STREET, SUITE 1960 CITY: HOUSTON STATE: TX ZIP: 77002 CORRESP 1 filename1.htm

Delwinds Insurance Acquisition Corp.

One City Centre
1021 Main Street, Suite 1960
Houston, TX 77002

December 8, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jonathan Burr

	Re:	Delwinds Insurance Acquisition Corp.
		Registration Statement on Form S-1, as amended
		Filed September 11, 2020
		File No. 333- 248753

Dear Mr. Burr:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Delwinds Insurance 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 December 10, 2020, or as soon as thereafter practicable.

Very truly yours,

/s/ Andrew J. Poole

Andrew J. Poole

Chief Executive Officer

cc:		Ellenoff Grossman & Schole LLP
		Skadden, Arps, Slate, Meagher & Flom LLP