ACON S2 Acquisition Corp.
1133 Connecticut Avenue NW, Ste. 700
Washington, DC 20036
August 31, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Andi Carpenter, John Cash, Asia Timmons-Pierce and Jay Ingram
Re: | ACON S2Acquisition Corp. |
Registration Statement on Form S-1
Filed August 31, 2020
File No. 377-03361
Ladies and Gentlemen:
This letter sets forth responses of ACON S2 Acquisition Corp. (the Company) to the comments of the staff of the Division of Corporation Finance (the Staff) of the U.S. Securities and Exchange Commission set forth in your letter dated August 24, 2020, with respect to the above referenced Registration Statement on Form S-1 (the Registration Statement).
The text of the Staffs comments has been included in this letter for your convenience, and we have numbered the paragraphs below to correspond to the numbers in the Staffs letter. For your convenience, we have also set forth the Companys response to each of the numbered comments immediately below each numbered comment.
In addition, the Company has revised Registration Statement in response to the Staffs comments and the Company is concurrently filing an amendment to the Registration Statement with this letter.
Registration Statement on Form S-1 filed August 31, 2020
Notes to the Financial Statements
Note 8 Subsequent Events, page F-17
1. | Staffs comment: Please revise to provide the missing date in your Subsequent Events footnote. Refer to ASC 855-10-25-1A. |
Response: The Company acknowledges the Staffs comment and has provided the missing date.
We hope that the foregoing has been responsive to the Staffs comments. If you have any questions related to this letter, please contact Christian O. Nagler at (212) 446-4660 of Kirkland & Ellis LLP.
Sincerely, |
/s/ Adam Kriger |
Chief Executive Officer |
Via E-mail:
cc: | Christian O. Nagler |
Kirkland & Ellis LLP
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