TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 16, 2020 Gary Matthews Chief Executive Officer Seven Oaks Acquisition Corp. 445 Park Avenue, 17th Floor New York, NY 10022 Re: Seven Oaks Acquisition Corp. Draft Registration Statement on Form S-1 Submitted October 20, 2020 CIK No. 0001828672 Dear Mr. Matthews: We have reviewed your draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to our comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 General 1. As it appears that JonesTrading may be affiliated with the company through Jones & Associates, please tell us whether it intends to make a market in any of your securities. If so, please amend the filing to register the market-making activities of JonesTrading, including the footnote to the fee table and alternate pages for the market-making prospectus. Gary Matthews Seven Oaks Acquisition Corp. November 16, 2020 Page 2 You may contact Eric Mcphee at 202-551-3693 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Todd K. Schiffman at 202-551-3491 or Pam Long at 202-551-3765 with any other questions. FirstName LastNameGary Matthews Sincerely, Comapany NameSeven Oaks Acquisition Corp. Division of Corporation Finance November 16, 2020 Page 2 Office of Real Estate & Construction FirstName LastName