CORRESP 1 filename1.htm

 

Provident Acquisition Corp. 

Unit 11C/D, Kimley Commercial Building

142 – 146 Queen’s Road Central

Hong Kong

 

January 5, 2021

 

Division of Corporation Finance
U.S. Securities and Exchange Commission

100 F Street, N.E.
Washington, D.C. 20549-3628

 

Attn: Mr. Kevin Dougherty
  Ms. Loan Lauren Nguyen


Re: Provident Acquisition Corp.
Registration Statement on Form S-1
Registration No. 333-251571      

 

Dear Mr. Dougherty, Ms. Nguyen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on January 7, 2021 or as soon thereafter as is practicable. By separate letter, the underwriter of the issuance of the securities being registered joins in this request for acceleration.

 

Please do not hesitate to contact James C. Lin of Davis Polk & Wardwell LLP at +852-2533-3368 or Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 with any questions or comments with respect to this letter.

 

Sincerely,

 

Provident Acquisition Corp.
By: /s/ Michael Aw
  Name: Michael Aw
 

Title: Chief Executive Officer

 

 

Via EDGAR

 

CC: James C. Lin, Davis Polk & Wardwell LLP

Derek J. Dostal, Davis Polk & Wardwell LLP