COMMITTED CAPITAL ACQUISITION CORPORATION

411 W. 14th Street, 2nd Floor

New York, New York 10014

 

 

February 10, 2014

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Dana Brown

 

  Re: Committed Capital Acquisition Corporation
    Registration Statement on Form S-1 Filed November 15, 2013, as amended on January 30, 2014
    File No. 333-192365

 

Dear Mr. Brown:

 

With respect to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Committed Capital Acquisition Corporation (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Tuesday, February 11, 2014 at 10:00 a.m., or as soon as practicable thereafter.

 

In connection with the foregoing request, the Company acknowledges the following:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

 
 

 

Please call Jeffrey P. Schultz of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6732 with any comments or questions regarding the Registration Statement.

 

  Very truly yours,
   
  /s/ Sam Goldfinger
   
  Sam Goldfinger
  Chief Financial Officer