0001493152-21-002900.txt : 20210311 0001493152-21-002900.hdr.sgml : 20210311 20210208144042 ACCESSION NUMBER: 0001493152-21-002900 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Goal Acquisitions Corp. CENTRAL INDEX KEY: 0001836100 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 853660880 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13001 W. HWY 71 STREET 2: SUITE 201 CITY: AUSTIN STATE: TX ZIP: 78738 BUSINESS PHONE: 512-287-1871 MAIL ADDRESS: STREET 1: 13001 W. HWY 71 STREET 2: SUITE 201 CITY: AUSTIN STATE: TX ZIP: 78738 CORRESP 1 filename1.htm

Goal Acquisitions Corp.

13001 W. Hwy 71, Suite 201

Austin, TX 78738

February 8, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Stacie Gorman

Re:

Goal Acquisitions Corp.

Registration Statement on Form S-1

Filed January 21, 2021, as amended

File No. 333- 252303

Dear Ms. Gorman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Goal Acquisitions Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Wednesday, February 10, 2021, or as soon as thereafter practicable.

	Very truly yours,

	/s/ William Duffy
	William Duffy
	CFO & COO

cc:	Sheppard, Mullin, Richter & Hampton LLP