0001213900-22-051222.txt : 20220926 0001213900-22-051222.hdr.sgml : 20220926 20220825214153 ACCESSION NUMBER: 0001213900-22-051222 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220825 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Delwinds Insurance Acquisition Corp. CENTRAL INDEX KEY: 0001812360 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 851050265 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 BUSINESS PHONE: (612) 562-9447 MAIL ADDRESS: STREET 1: 729 WASHINGTON AVE. N STREET 2: SUITE 600 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 FORMER COMPANY: FORMER CONFORMED NAME: Delwinds Insurance Acquisition Corp. DATE OF NAME CHANGE: 20200518 CORRESP 1 filename1.htm

Delwinds Insurance Acquisition Corp.

One City Centre

1021 Main Street, Suite 1960

Houston, Texas 77002

August 25, 2022

VIA EDGAR

Division of Corporation Finance

Office of Finance
100 F Street N.E.

Washington, D.C. 20549

Re:	Delwinds Insurance Acquisition Corp.
	Amendment No. 5 to Registration Statement on Form S-4
	Filed August 25, 2022
	File No. 333-264216

Ladies and Gentleman:

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. ET on Friday, August 26, 2022, or as soon as thereafter practicable.

	Very truly yours,

	/s/ Andrew Poole
	Andrew Poole
	Chief Executive Officer

cc:

Ellenoff Grossman & Schole LLP