0001104659-20-126877.txt : 20201218 0001104659-20-126877.hdr.sgml : 20201218 20201118162014 ACCESSION NUMBER: 0001104659-20-126877 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kingswood Acquisition Corp. CENTRAL INDEX KEY: 0001823086 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 852432410 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17 BATTERY PLACE STREET 2: ROOM 625 CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 2124047002 MAIL ADDRESS: STREET 1: 17 BATTERY PLACE STREET 2: ROOM 625 CITY: NEW YORK STATE: NY ZIP: 10004 FORMER COMPANY: FORMER CONFORMED NAME: Kingswood Global Holdings Inc. DATE OF NAME CHANGE: 20200831 CORRESP 1 filename1.htm

Kingswood Acquisition Corp.

17 Battery Place, Room 625

New York, NY 10004

November 18, 2020

VIA EDGAR

Karina Dorin

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Kingswood Acquisition Corp.

Registration Statement on Form S-1

Filed October 13, 2020, as amended

File No. 333-249437

Dear Ms. Dorin:

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Kingswood Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on November 19, 2020, or as soon thereafter as practicable.

Please call David A. Sakowitz of Winston & Strawn LLP at (212) 294-2639 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

	Very truly yours,

	Kingswood Acquisition Corp.

	By:	/s/ Michael Nessim
	Name: Michael Nessim
	Title: Chief Executive Officer

cc: David A. Sakowitz, Winston & Strawn LLP

[Signature Page to Acceleration Request]