0001213900-20-041590.txt : 20210111 0001213900-20-041590.hdr.sgml : 20210111 20201208160044 ACCESSION NUMBER: 0001213900-20-041590 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

December 8, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jonathan Burr

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

Dear Mr. Burr:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby join in the request of Delwinds Insurance Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on December 10, 2020, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that approximately 500 copies of the Preliminary Prospectus dated December 1, 2020 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

* * *

[Signature page follows]

Very truly yours,

RBC CAPITAL MARKETS, LLC

CANTOR FITZGERALD & CO.

as Representatives of the Several Underwriters

RBC CAPITAL MARKETS, LLC

By: /s/ Michael Ventura

Name: Michael Ventura

Title: Managing Director, ECM

CANTOR FITZGERALD & CO.

By: /s/ Bala Murty

Name: Bala Murty

Title: Chief Operating Officer

[Signature Page to Underwriters’ Acceleration Request]