CORRESP 1 filename1.htm

 

Fifth Wall Acquisition Corp. I

6060 Center Drive, 10th Floor
Los Angeles, California 90045
August 5, 2021

 

VIA EDGAR

 

Attention:Morgan Youngwood
 Stephen Krikorian
 Anna Abramson
 Jess Kauten

 

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, NE
Washington, D.C. 20549

 

Re:Fifth Wall Acquisition Corp. I
Amendment No. 2 to Registration Statement on Form S-4
Filed July 26, 2021
File No. 333-256144

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fifth Wall Acquisition Corp. I (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 6, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective.

 

Please contact Eduardo Gallardo of Gibson, Dunn & Crutcher LLP at (212) 351-3847 or Evan D’Amico of Gibson, Dunn & Crutcher LLP at (202) 887-3613 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

 

  Sincerely,
   
  FIFTH WALL ACQUISITION CORP. i
   
   
  By: /s/ Andriy Mykhaylovskyy
  Name: Andriy Mykhaylovskyy
  Title: Chief Financial Officer

 

cc:Brendan Wallace, Fifth Wall Acquisition Corp. I
 Eduardo Gallardo, Esq., Gibson, Dunn & Crutcher LLP