CORRESP 1 filename1.htm

Springwater Special Situations Corp.

c/o Graubard Miller

405 Lexington Avenue, 11th Floor

New York, New York 10174

 

August 23, 2021

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

 

RE:   Springwater Special Situations Corp.
    Registration Statement on Form S-1
    File No. 333-254088

 

Ladies and Gentlemen:

 

Springwater Special Situations Corp. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Wednesday, August 25, 2021, or as soon thereafter as practicable.

 

  Very truly yours,
   
  SPRINGWATER SPECIAL SITUATIONS CORP.
   
  By:  /s/ Martin Gruschka
    Name: Martin Gruschka
Title: Chief Executive Officer