Sierra Lake Acquisition Corp.
625 West Adams Street
Chicago, IL 60661
September 10, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Todd Schiffman and Justin Dobbie
Re: | Sierra Lake Acquisition Corp. |
Registration Statement on Form S-1, as amended
Filed August 31, 2021
File No. 333-253479
Dear Mr. Schiffman and Mr. Dobbie:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sierra Lake Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, September 14, 2021, or as soon as thereafter practicable.
Very truly yours, |
/s/ Charles Alutto |
Charles Alutto |
Chief Executive Officer |
cc: | Reed Smith LLP |
Ellenoff Grossman & Schole LLP