TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 21, 2020 Mark Long Co-Chief Executive Officer and Chief Financial Officer Prime Impact Acquisition I 123 E San Carlos Street, Suite 12 San Jose, California 95112 Re: Prime Impact Acquisition I Registration Statement on Form S-1 Filed August 12, 2020 File No. 333-245043 Dear Mr. Long: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-1 filed August 12, 2020 Financial Statements Notes to Financial Statements Note 1. Description of Organization, Business Operations and Basis of Presentation, page F-7 1. We note from the second paragraph that "the company has minimal activities from July 21, 2020 (inception) through June 30, 2020." As June 30, 2020 precedes the date of inception, please revise to reflect the correct date through which you have had minimal activities. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Mark Long Prime Impact Acquisition I August 21, 2020 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Heather Clark at 202-551-3624 or Martin James at 202-551-3671 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Purnell at 202-551-3454 or Asia Timmons-Pierce at 202-551-3754 with any other questions. FirstName LastNameMark Long Sincerely, Comapany NamePrime Impact Acquisition I Division of Corporation Finance August 21, 2020 Page 2 Office of Manufacturing FirstName LastName