TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 26, 2021 Andrew Shapiro Chairman and Chief Executive Officer Broadscale Acquisition Corp. 1845 Walnut Street Suite 1111 Philadelphia, PA 19103 Re: Broadscale Acquisition Corp. Draft Registration Statement on Form S-1 Filed December 31, 2020 File No. 377-03982 Dear Mr. Shapiro: 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 General 1. Please identify the underwriter in your next submission or filing. Andrew Shapiro Broadscale Acquisition Corp. January 26, 2021 Page 2 You may contact Ernest Greene, Staff Accountant at (202) 551-3733 or John Cash, Accounting Branch Chief at (202) 551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Jay Ingram, Legal Branch Chief at (202) 551-3397 with any other questions. FirstName LastNameAndrew Shapiro Sincerely, Comapany NameBroadscale Acquisition Corp. Division of Corporation Finance January 26, 2021 Page 2 Office of Manufacturing FirstName LastName