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                             October 14, 2020

       Daniel Coyne
       Chief Executive Officer
       Environmental Impact Acquisition Corp
       535 Madison Avenue
       New York, New York 10022

                                                        Re: Environmental
Impact Acquisition Corp
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted September
18, 2020
                                                            CIK 0001822691

       Dear Mr. Coyne:

              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 September 18, 2020

       General

   1.                                                   Please revise your
Summary section to explain the business combination marketing
                                                        agreement with
Canaccord, quantify the fees that you will pay Canaccord and clarify any
                                                        associated conflicts of
interest.
       Limited payments to insiders, page 25

   2.                                                   We note you indicate
that you will pay for    the services required to be performed pursuant
                                                        to the business
combination marketing agreement that are payable to Canaccord,
                                                        contingent on the
closing of our initial business combination    .    Please revise to indicate
                                                        the amount to be paid
to Canaccord pursuant to the business combination marketing
 Daniel Coyne
Environmental Impact Acquisition Corp
October 14, 2020
Page 2
      agreement. Also revise your "Use of Proceeds" section, on page 61, to
address the
      business combination marketing agreement and the amount of the payments
pursuant to
      the marketing agreement payable to Canaccord in a footnote or other text.
Finally, also
      revise your "Related Party Transactions" section, on page 71, to address
the amount to be
      paid to Canaccord pursuant to the business combination marketing
agreement.

       You may contact Eric Mcphee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact David Link at 202-551-3356 or James Lopez at 202-551-3536 with any
other questions.



                                                           Sincerely,
FirstName LastNameDaniel Coyne
                                                           Division of
Corporation Finance
Comapany NameEnvironmental Impact Acquisition Corp
                                                           Office of Real
Estate & Construction
October 14, 2020 Page 2
cc:       Jessica Yuan
FirstName LastName