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Athena Consumer Acquisition Corp.

442 5th Avenue

New York, NY 10018

 

 

October 15, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Janice Adeloye

 

  Re: Athena Consumer Acquisition Corp.
    Registration Statement on Form S-1, as amended
    Filed October 8, 2021
    File No. 333-258050

 

Dear Ms. Adeloye:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athena Consumer Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EDT on Tuesday, October 19, 2021, or as soon as thereafter practicable.

 

  Very truly yours,
   
  /s/ Jane Park
  Jane Park
  Chief Executive Officer


 

  cc: Reed Smith LLP
Shearman & Sterling LLP