December 21, 2018

Juan Carlos Torres Carretero
Chairman
Acamar Partners Acquisition Corp.
791 Crandon Blvd., Suite 1106
Key Biscayne, Florida 33149

       Re: Acamar Partners Acquisition Corp.
           Draft Registration Statement on Form S-1
           Filed November 26, 2018
           CIK No. 0001759008

Dear Mr. Carretero:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1 Filed November 26, 2018

General

1.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
2.     We note the last risk factor on page 37. Please revise where appropriate
to disclose
       whether you will voluntarily comply with the Nasdaq listing standards
for blank check
       companies and allow investors to redeem if you become delisted.
 Juan Carlos Torres Carretero
Acamar Partners Acquisition Corp.
December 21, 2018
Page 2
Risk Factors, page 33

3.    We note your disclosure on page 146 that the tax consequences relating to
the
      securities are "not clear under current tax law." If material, please add
a risk factor to
      describe tax uncertainties investors will encounter in the offering.
4.    We note that your Risk Factors description of the exclusive forum
provision does not
      address the District of Delaware carve-out described under "Exclusive
Forum For Certain
      Lawsuits" on page 140. Please revise to reconcile the inconsistency.
Exclusive Forum For Certain Lawsuits139, page 139

5.    We note your disclosure regarding the selection of the Court of Chancery
in the State of
      Delaware or the federal district court for the District of Delaware for
certain claims.
      Please revise to clarify whether this provision applies to actions
arising under the
      Securities Act. In that regard, we note that your disclosure describes
exclusive forum in
      the federal district court for the District of Delaware for actions "for
which the Court of
      Chancery does not have subject matter jurisdiction, including, without
limitation, any
      action arising under the federal securities laws." However, Section 22 of
the Securities
      Act creates concurrent jurisdiction for federal and state courts over all
suits brought to
      enforce any duty or liability created by the Securities Act or the rules
and regulations
      thereunder. Please ensure that the exclusive forum provision in the
governing document
      also includes this clarification.

       You may contact Raj Rajan at 202-551-3388 or Joel Parker at 202-551-3651
if you have
questions regarding comments on the financial statements and related matters.
Please
contact Ron Alper at 202-551-3329 or James Lopez at 202-551-3536 with any other
questions.



                                                             Sincerely,

FirstName LastNameJuan Carlos Torres Carretero               Division of
Corporation Finance
                                                             Office of
Beverages, Apparel and
Comapany NameAcamar Partners Acquisition Corp.
                                                             Mining
December 21, 2018 Page 2
cc:       Stuart Neuhauser
FirstName LastName