CORRESP 1 filename1.htm

 

February 12, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

 

Attention: Juan Grana
  Jane Park

 

  Re: Spectaire Holdings Inc.
  Registration Statement on Form S-1, originally filed on December 21, 2023
  File No. 333-276179

 

To the addressees set forth above:

 

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on February 14, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Spectaire Holdings Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Stephen W. Ranere of Latham & Watkins LLP at (617) 948-6083 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

 

  Sincerely yours,
     
  Spectaire Holdings Inc.
     
  By: /s/ Brian Semkiw
    Brian Semkiw
    Chief Executive Officer and Director

 

cc: Stephen W. Ranere, Latham & Watkins LLP
  Ryan J. Maierson, Latham & Watkins LLP
  Bryan S. Ryan, Latham & Watkins LLP