0001213900-18-008406.txt : 20180731 0001213900-18-008406.hdr.sgml : 20180731 20180628114817 ACCESSION NUMBER: 0001213900-18-008406 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180628 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

Allegro Merger Corp.

777 Third Avenue, 37^th Floor

New York, NY 10017

June 28, 2018

VIA EDGAR

Mr. 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

File No. 333-225270

Dear Ms. Ransom:

Allegro Merger Corp. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Monday, July 2, 2018, or as soon thereafter as practicable.

		Very truly yours,

		ALLEGRO MERGER CORP.

		By:	/s/ Eric Rosenfeld
			Name: Eric Rosenfeld
			Title: Chief Executive Officer