0001213900-21-047239.txt : 20211012 0001213900-21-047239.hdr.sgml : 20211012 20210909171104 ACCESSION NUMBER: 0001213900-21-047239 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacifico Acquisition Corp. CENTRAL INDEX KEY: 0001858414 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 521 FIFTH AVENUE STREET 2: 17TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10175 BUSINESS PHONE: 646-886-8892 MAIL ADDRESS: STREET 1: 521 FIFTH AVENUE STREET 2: 17TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10175 CORRESP 1 filename1.htm

Pacifico Acquisition Corp.
521 Fifth Avenue 17^th Floor
New York, NY 10175

September 9, 2021

VIA EDGAR & TELECOPY
Ms. Maryse Mills-Apenteng

Division of Corporation Finance

Office of Real Estate & Construction
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE:

Pacifico Acquisition Corp. (the “Company”)

Registration Statement on Form S-1

(File No. 333-258038) (the “Registration Statement”)

Dear Ms. Mills-Apenteng:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on September 13, 2021, or as soon thereafter as practicable.

The Company hereby acknowledges that:

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	Very truly yours,

	PACIFICO ACQUISITION CORP.


	By:	/s/ Edward Wang
		Name: Edward Wang Title: Chief Executive Officer