0001104659-21-112531.txt : 20211005 0001104659-21-112531.hdr.sgml : 20211005 20210902165252 ACCESSION NUMBER: 0001104659-21-112531 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210902 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sunlight Financial Holdings Inc. CENTRAL INDEX KEY: 0001821850 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 N. TRYON STREET STREET 2: SUITE 1000 CITY: CHARLOTTE STATE: NC ZIP: 28246 BUSINESS PHONE: (212) 515-3200 MAIL ADDRESS: STREET 1: 101 N. TRYON STREET STREET 2: SUITE 1000 CITY: CHARLOTTE STATE: NC ZIP: 28246 FORMER COMPANY: FORMER CONFORMED NAME: Spartan Acquisition Corp. II DATE OF NAME CHANGE: 20200819 CORRESP 1 filename1.htm

Sunlight Financial Holdings Inc.

101 N. Tryon Street

Suite 1000

Charlotte, NC 28246

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Jessica Livingston

Re: Sunlight Financial Holdings Inc.

Registration Statement on Form S-1, as amended

Filed July 30, 2021

File No. 333-258338

Dear Ms. Livingston:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sunlight Financial Holdings Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on Tuesday, September 7, 2021, or as soon as thereafter practicable.

	Sincerely,

	Sunlight Financial Holdings Inc.

	/s/Matthew Potere
	Name: Matthew Potere
	Title: Chief Executive Officer

cc: G. Michael O’Leary, Hunton Andrews Kurth LLP

Taylor E. Landry, Hunton Andrews Kurth LLP