0000950142-21-002255.txt : 20210805 0000950142-21-002255.hdr.sgml : 20210805 20210706211802 ACCESSION NUMBER: 0000950142-21-002255 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Acropolis Infrastructure Acquisition Corp. CENTRAL INDEX KEY: 0001847891 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: 9 WEST 57TH STREET, 43RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: (212) 515 3200 MAIL ADDRESS: STREET 1: 9 WEST 57TH STREET, 43RD FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: Apollo Infrastructure Acquisition Corp. DATE OF NAME CHANGE: 20210224 CORRESP 1 filename1.htm

VIA EDGAR

July 6, 2021

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:	Daniel Morris
	Erin Jaskot

Re:	Acropolis Infrastructure Acquisition Corp.
	Registration Statement on Form S-1 (File No. 333-254409)

Ladies and Gentleman:

In connection with the above-referenced Registration Statement and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as the Representative of the several underwriters, hereby join in the request of Acropolis Infrastructure Acquisition Corp. that the effectiveness of the Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern time, on Thursday, July 8, 2021, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

The undersigned advise that they have complied and will continue to comply, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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Very truly yours,

Credit Suisse Securities (USA) LLC
As Representative of the several underwriters


CREDIT SUISSE SECURITIES (USA) LLC

By:	/s/ Ryan Kelley
	Name:	Ryan Kelley
	Title:	Director