TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 31, 2020 Harold Ford, Jr. Chief Executive Officer Empowerment & Inclusion Capital I Corp. 340 Madison Avenue New York, NY 10173 Re: Empowerment & Inclusion Capital I Corp. Registration Statement on Form S-1 Filed December 22, 2020 File No. 333-25161 Dear Mr. Ford: We have reviewed your registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Registration Statement on Form S-1 Filed December 22, 2020 General 1. We note your risk factor discussion is greater than fifteen pages. Please revise to provide a section with a series of concise, bulleted or numbered statements that is no more than two pages summarizing the principal factors that make an investment in the registrant or offering speculative or risky. See Item 105(b) of Regulation S-K. Please also revise the risk factors section consistent with Item 105(a), including applicable headings. Harold Ford, Jr. FirstName LastNameHarold Ford, Jr. Empowerment & Inclusion Capital I Corp. Comapany31, December NameEmpowerment 2020 & Inclusion Capital I Corp. December Page 2 31, 2020 Page 2 FirstName LastName 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. 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 Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Maryse Mills-Apenteng at 202-551-3457 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Elliott Smith