September 28, 2021
VIA EDGAR
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Re: | Marblegate Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-259422
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the Act), the undersigned hereby joins in the request of Marblegate 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. EST on September 30, 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, in excess of 350 copies of the Preliminary Prospectus dated September 21, 2021 have been or will be 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 AND CO.
By: | /s/ David Batalion | |
Name: David Batalion | ||
Title: Managing Director, Head of SPACs |