July 24, 2019

Alexander Coleman
Chairman
New Providence Acquisition Corp.
6500 Riverplace Blvd.
Bld. 1, Suite 450
Austin, TX 78730

       Re: New Providence Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted June 27, 2019
           CIK No. 1780312

Dear Mr. Coleman:

       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 Submitted on June 27, 2019

Cover Page

1.     Please revise to disclose that the per-share price at which you will
redeem your public
       shares upon the completion of an initial business combination, or if you
are unable to
       complete an initial business combination, will be equal to the aggregate
amount then on
       deposit in the trust account, including unreleased interest, divided by
the number of then
       outstanding public shares. In this regard we note your disclosure on
page 81 under the
       heading Proposed Business--Redemption Rights for Public Stockholders
upon
       Completion of our Initial Business Combination.
 Alexander Coleman
FirstName LastNameAlexander Coleman
New Providence Acquisition Corp.
Comapany NameNew Providence Acquisition Corp.
July 24, 2019
Page 2
July 24, 2019 Page 2
FirstName LastName
Our Business Combination Process, page 4

2.       Disclosure on pages 5 and 73 indicates that if you engage in a
business combination with
         a company that is affiliated with your sponsor, officers or directors,
you will obtain an
         opinion that the transaction is fair to your company from a financial
point of view. Please
         clarify here, and wherever similar disclosure appears, whether you
would seek an opinion
         that the transaction in these circumstances is fair to your
stockholders from a financial
         point of view, as suggested in the risk factor "We may engage in an
initial business
         combination with one or more target businesses . . ." beginning on
page 42.
Index to Financial Statements
Report of Independent Registered Public Accounting Firm, page F-2

3.       The independent accountant disclosed that they conducted their audit
in accordance with
         the standards of the PCAOB and in accordance with the auditing
standards generally
         accepted in the United States of America. Please delete the reference
to the auditing
         standards generally accepted in the United States of America. Please
refer to AS 3101.
General

4.       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.
       You may contact Christina Harley at 202-551-3695 or Gus Rodriguez,
Accounting
Branch Chief, at 202-551-3752 if you have questions regarding comments on the
financial
statements and related matters. Please contact David Gessert at 202-551-2326 or
Pamela Long,
Assistant Director at 202-551-3765 with any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Financial Services