0001104659-21-112518.txt : 20211005 0001104659-21-112518.hdr.sgml : 20211005 20210902164238 ACCESSION NUMBER: 0001104659-21-112518 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Banner Acquisition Corp. CENTRAL INDEX KEY: 0001852332 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1633 W. INNOVATION WAY STREET 2: 5TH FLOOR CITY: LEHI STATE: UT ZIP: 84043 BUSINESS PHONE: 801-712-3708 MAIL ADDRESS: STREET 1: 1633 W. INNOVATION WAY STREET 2: 5TH FLOOR CITY: LEHI STATE: UT ZIP: 84043 CORRESP 1 filename1.htm

Banner Acquisition Corp.
1633 W. Innovation Way, 5th Floor

Lehi, UT 84043

(801) 447-1534

September 2, 2021

VIA EDGAR

Office of Technology

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3561

Attention:

Katherine Wray

Re:	Banner Acquisition Corp. Form S-1 Registration Statement File No. 333-257906

Dear Ms. Wray:

Banner Acquisition Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-257906), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m. (Eastern time) on September 7, 2021, or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone call to Sarah K. Morgan of Vinson & Elkins L.L.P. at (713) 758-2977 and that such effectiveness also be confirmed in writing.

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	Sincerely,

	Banner Acquisition Corp.

	By:	/s/ Tanner Ainge
	Name:	Tanner Ainge
	Title:	Chief Executive Officer

cc:	Sidley Austin LLP Edward F. Petrosky William D. Howell Bradley S. Fenner

	Vinson & Elkins L.L.P. Sarah K. Morgan Daniel B. Spelkin