CORRESP 1 filename1.htm

 

Accretion Acquisition Corp.

410 17th Street, #1110

Denver, Colorado 80202

 

October 18, 2021

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

RE:   Accretion Acquisition Corp.
    Registration Statement on Form S-1
    File No. 333-258925

 

Ladies and Gentlemen:

 

Accretion Acquisition 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. Eastern Time, Wednesday, October 20, 2021, or as soon thereafter as practicable.

 

  Very truly yours,
   
  ACCRETION ACQUISITION CORP.
   
  By:  /s/ Brad Morse
    Name: Brad Morse
Title: Chief Executive Officer