0001213900-21-014980.txt : 20210412 0001213900-21-014980.hdr.sgml : 20210412 20210311204205 ACCESSION NUMBER: 0001213900-21-014980 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Waldencast Acquisition Corp. CENTRAL INDEX KEY: 0001840199 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 BANK STREET, SUITE 560 CITY: WHITE PLAINS STATE: NY ZIP: 10606 BUSINESS PHONE: (917) 546-6828 MAIL ADDRESS: STREET 1: 10 BANK STREET, SUITE 560 CITY: WHITE PLAINS STATE: NY ZIP: 10606 CORRESP 1 filename1.htm

WALDENCAST ACQUISITION CORP.

10 Bank Street, Suite 560

White Plains, NY 10606

March 11, 2021

VIA EMAIL & EDGAR

Taylor Beech

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:

Waldencast Acquisition Corp. (the “Company”)

Registration Statement on Form S-1 (Registration No. 333-253370)

Dear Ms. Beech:

Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-253370) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on March 15, 2021 or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Gregg A. Noel, of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4540 and that such effectiveness also be confirmed in writing.

Very truly yours,

Waldencast Acquisition Corp.

By:	/s/ Michel Brousset
	Name:	Michel Brousset
	Title:	Chief Executive Officer

cc:	Skadden, Arps, Slate, Meagher & Flom LLP

Gregg A. Noel, Esq. and Michael J. Schwartz, Esq.

cc:	Shearman & Sterling LLP

Merritt Johnson, Esq.