CORRESP 1 filename1.htm

 

 

NELSON MULLINS RILEY & SCARBOROUGH LLP

ATTORNEYS AND COUNSELORS AT LAW

   

Andy Tucker
T: (202) 689-2987

andy.tucker@nelsonmullins.com

101 Constitution Ave, NW, Suite 900

Washington, DC 20001

T: 202.689.2800 F: 202.689.2860

nelsonmullins.com

 

August 4, 2021

 

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F. Street, NE

Washington, DC 20549

 

Attention: Office of Energy & Transportation

 

RE: PHP Ventures Acquisition Corp.
  Amendment No. 1 to Registration Statement on Form S-1
  Filed July 27, 2021
  File No. 333-256840
  Ladies and Gentlemen:

 

On behalf of PHP Ventures Acquisition Corp., a corporation organized under the laws of Delaware (the “Company”), we are transmitting this letter in response to comments received from the staff (the “Staff”) of the Securities and Exchange Commission with respect to the Company’s Amendment No.2 to Registration Statement (“Amended Registration Statement”). This letter is being submitted together with an amendment (Amendment No. 3) to the Registration Statement, which has been revised to address the Staff’s comment.

 

Amendment No. 1 to Registration Statement on Form S-1

 

Oral comment conveyed by Karina Dorin on August 4, 2021 regarding inconsistencies in the disclosure on page 65 and page 142.

 

Response: We have made changes to make the disclosure consistent.

 

California | Colorado | District of Columbia | Florida | Georgia | Maryland | Massachusetts | New York

North Carolina | South Carolina | Tennessee | West Virginia

 

 
 

 

Division of Corporation Finance

August 4, 2021

Page 2

 

  NELSON MULLINS RILEY & SCARBOROUGH LLP
     
  By: /s/ Andrew M. Tucker
    Andrew M. Tucker

 

Enclosures  
cc: (via e-mail)  
  PHP Ventures Acquisition Corp.  
  Marcus Choo Yeow Ngoh  
  EF Hutton Investment Banking Solutions