CORRESP 1 filename1.htm

Ahren Acquisition Corp

Boundary Hall, Cricket Square

Grand Cayman, KY1-1102, Cayman Islands

 

December 13, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:Cheryl Brown

 

Re:Ahren Acquisition Corp.

Amendment No. 1 to Registration Statement on Form S-1

Filed December 13, 2021

File No. 333-261334

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Ahren Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on December 14, 2021, or as soon thereafter as practicable.

 

Please call Russell Deutsch of White & Case LLP at (212) 819-7817 to provide notice of the effectiveness of the Registration Statement.

 

[Signature Page Follows]

 

 

 

 

  Very truly yours,
   
  Ahren Acquisition Corp.
   
  By: /s/ Alice Newcombe-Ellis
  Name:  Alice Newcombe-Ellis
  Title: Chief Executive Officer

 

cc:Russell Deutsch, White & Case LLP

 

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