0001213900-21-002881.txt : 20210219 0001213900-21-002881.hdr.sgml : 20210219 20210119164709 ACCESSION NUMBER: 0001213900-21-002881 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Virtuoso Acquisition Corp. CENTRAL INDEX KEY: 0001822888 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 180 POST ROAD EAST SUITE 201 CITY: WESTPORT STATE: CT ZIP: 06880 BUSINESS PHONE: 2032271978 MAIL ADDRESS: STREET 1: 180 POST ROAD EAST SUITE 201 CITY: WESTPORT STATE: CT ZIP: 06880 FORMER COMPANY: FORMER CONFORMED NAME: Virtucon Acquisition Corp. DATE OF NAME CHANGE: 20200827 CORRESP 1 filename1.htm

Virtuoso Acquisition Corp.

c/o Ellenoff Grossman & Schole LLP

1345 Avenue of the Americas

New York, NY 10105

January 19, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3030

Washington, D.C. 20549

Attention: Joanna Lam

	Re:	Virtuoso Acquisition Corp.
		Registration Statement on Form S-1, as amended
		Filed December 29, 2020
		File No. 333-251781

Dear Ms. Lam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Virtuoso Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on January 21, 2021, or as soon as thereafter practicable.

	Very truly yours,

	/s/ Jeffrey D. Warshaw
	Jeffrey D. Warshaw
	Chief Executive Officer

cc:		Ellenoff Grossman & Schole LLP
		White & Case LLP