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DIGITAL WORLD ACQUISITION CORP.

78 SW 7th Street

Miami, Florida 33130

 

September 1, 2021

 

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

 

 

  Re: Digital World Acquisition Corp.

Registration Statement on Form S-1

Filed May 26, 2021, as amended

File No. 333- 256472

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digital World Acquisition Corp. hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Thursday, September 2, 2021, or as soon as thereafter practicable.

 

 

 

  Very truly yours,
   
  /s/ Patrick Orlando
  Patrick Orlando
  Chief Executive Officer

 

cc: Ellenoff Grossman & Schole LLP
  Loeb & Loeb LLP