0001213900-18-008326.txt : 20180731 0001213900-18-008326.hdr.sgml : 20180731 20180627155321 ACCESSION NUMBER: 0001213900-18-008326 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allegro Merger Corp. CENTRAL INDEX KEY: 0001720025 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 822425125 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 777 THIRD AVENUE, 37TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-319-7676 MAIL ADDRESS: STREET 1: 777 THIRD AVENUE, 37TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 CORRESP 1 filename1.htm

	Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1101 (212) 818-8800
facsimile		direct dial number
(212) 818-8881		(212) 818-8638
		email address
		jgallant@graubard.com

June 27, 2018

Ms. Mara L. Ransom

Assistant Director

Office of Consumer Products

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:		Allegro Merger Corp.
		Registration Statement on Form S-1
		SEC File No. 333-225270

Dear Ms. Ransom:

As discussed with the Staff earlier today, we hereby confirm on behalf of our client, Allegro Merger Corp., that Section 6.12 of the Registration Rights Agreement (which was filed as Exhibit 10.4 to the above-referenced Registration Statement) is not meant to act as a waiver by any party to the agreement to bring any claim under the Federal securities laws.

If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

	Sincerely,

	/s/ Jeffrey M. Gallant
	Jeffrey M. Gallant

cc:

Eric S. Rosenfeld