0001140361-21-043415.txt : 20220217 0001140361-21-043415.hdr.sgml : 20220217 20211230163356 ACCESSION NUMBER: 0001140361-21-043415 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heartland Media Acquisition Corp. CENTRAL INDEX KEY: 0001850529 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 862016556 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3282 NORTHSIDE PKWY NW, STE 275 CITY: ATLANTA STATE: GA ZIP: 30327 BUSINESS PHONE: (470) 355-1944 MAIL ADDRESS: STREET 1: 3282 NORTHSIDE PKWY NW, STE 275 CITY: ATLANTA STATE: GA ZIP: 30327 CORRESP 1 filename1.htm
December 30, 2021
VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F St. Street, NE
Washington, D.C. 20549

Re:
Heartland Media Acquisition Corp.
Registration Statement on Form S-1
File No. 333-261374

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby join in the request of Heartland Media Acquisition Corp. (the “Registrant”) for acceleration of the effectiveness of the registration statement on Form S-1, as amended (File No. 333-261374) (the “Registration Statement”), to 5:00 p.m., Eastern Time, on January 4, 2022 or as soon as practicable thereafter.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that approximately 460 copies of the Preliminary Prospectus dated November 24, 2021 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

Each of the undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,

BOFA SECURITIES, INC.
  
   
 
By:
/s/ Michael Liloia
  
   
Authorized Signatory
  
       
MOELIS & COMPANY LLC
  
   
 
By:
/s/ Steven Halperin
  
   
Authorized Signatory
  


[Signature Page to Underwriters’ Acceleration Request Letter]