0001213900-21-006297.txt : 20210305 0001213900-21-006297.hdr.sgml : 20210305 20210202214257 ACCESSION NUMBER: 0001213900-21-006297 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COVA Acquisition Corp. CENTRAL INDEX KEY: 0001837160 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 981572360 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 530 BUSH STREET, SUITE 703 CITY: SAN FRANCISCO STATE: CA ZIP: 94108 BUSINESS PHONE: 415-795-8595 MAIL ADDRESS: STREET 1: 530 BUSH STREET, SUITE 703 CITY: SAN FRANCISCO STATE: CA ZIP: 94108 FORMER COMPANY: FORMER CONFORMED NAME: Crescent Cove Acquisition Corp. DATE OF NAME CHANGE: 20201218 CORRESP 1 filename1.htm

February 2, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Ms. Erin E. Martin

Mr. Ruairi Regan

	Re:	COVA Acquisition Corp.
		Registration Statement on Form S-1
		Filed January 20, 2021, as amended
		File No. 333-252273

Dear Ms. Martin,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of COVA Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. ET on Thursday, February 4, 2021, or as soon as thereafter practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, 300 copies of the Preliminary Prospectuses dated January 29, 2021 have been distributed to prospective dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

[Signature Page Follows]

Very truly yours,

CANTOR FITZGERALD & CO.

By:	/s/ David Batalion
Name:	David Batalion
Title:	Managing Director, Investment Banking