0001213900-22-006115.txt : 20220311 0001213900-22-006115.hdr.sgml : 20220311 20220209141255 ACCESSION NUMBER: 0001213900-22-006115 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Relativity Acquisition Corp CENTRAL INDEX KEY: 0001860484 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 863244927 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3753 HOWARD HUGHES PARKWAY, SUITE 200 CITY: LAS VEGAS STATE: NV ZIP: 89619 BUSINESS PHONE: 3107019520 MAIL ADDRESS: STREET 1: 3753 HOWARD HUGHES PARKWAY, SUITE 200 CITY: LAS VEGAS STATE: NV ZIP: 89619 FORMER COMPANY: FORMER CONFORMED NAME: Relativity Acquisition Corporation DATE OF NAME CHANGE: 20210504 CORRESP 1 filename1.htm

February 9, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	Relativity Acquisition Corp.
	Registration Statement on Form S-1
	File No. 333-262156

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), A.G.P./ALLIANCE GLOBAL PARTNERS, as representative of the several underwriters, hereby joins Relativity Acquisition Corp. (the “Company”) in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-262156) (the “Registration Statement”) to become effective on Thursday, February 10, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff, Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the 1933 Act, the undersigned advise that approximately 415 copies of the Preliminary Prospectus are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The several underwriters are aware of their obligations under and confirm that they are complying with the provisions of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, including the delivery requirement contained in such Rule.

	Very truly yours,

	A.G.P./ALLIANCE GLOBAL PARTNERS


	By: /s/ Thomas J. Higgins
	Name: Thomas J. Higgins Title: Managing Director