0001144204-12-057697.txt : 20121126 0001144204-12-057697.hdr.sgml : 20121126 20121025132940 ACCESSION NUMBER: 0001144204-12-057697 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aquasition Corp. CENTRAL INDEX KEY: 0001546383 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8-10 PAUL STREET CITY: LONDON STATE: X0 ZIP: EC2A 4JH BUSINESS PHONE: 44-20-73770966 MAIL ADDRESS: STREET 1: 8-10 PAUL STREET CITY: LONDON STATE: X0 ZIP: EC2A 4JH CORRESP 2 filename2.htm

LAZARD CAPITAL MARKETS LLC
30 ROCKEFELLER PLAZA
New York, New York 10020

October 25, 2012

VIA EDGAR AND TELECOPY

Jeffrey Riedler
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: Aquasition Corp. (the “Company”)

File No. 333-180571
Registration Statement on Form S-1

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), the undersigned, as representative of the underwriters, hereby joins in the request of the Company 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., Eastern Time, on Thursday, October 25, 2012, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Very truly yours,

LAZARD CAPITAL MARKETS LLC
By: /s/ Andor Laszlo
Name: Andor Laszlo
Title: Managing Director

CORRESP 1 filename1.htm

Aquasition Corp.

c/o Seacrest Shipping Co. Ltd.

8-10 Paul Street

London EC2A 4JH, England

October 25, 2012

VIA EDGAR & TELECOPY
Jeffrey Riedler
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE:	Aquasition Corp. (the “Company”)
	Registration Statement on Form S-1
	(File No. 333-180571) (the “Registration Statement”)

Dear Mr. Riedler:

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 4:00 p.m. on October 25, 2012, 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]

Very truly yours,

AQUASITION CORP.

By: s/s Matthew C. Los
Name: Matthew C. Los
Title: Chief Executive Officer

Acceleration Request:

333-180571