Altitude Acquisition Corp.
400 Perimeter Center Terrace Suite 151
Atlanta, Georgia 30346
December 7, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
|Re:||Altitude Acquisition Corp.|
|Registration Statement on Form S-1, as amended|
|Filed September 25, 2020|
|File No. 333- 249071|
Dear Ms. Barberena-Meissner:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Altitude Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on December 8, 2020, or as soon thereafter as practicable.
Please call Jessica Chen of White & Case LLP at (212) 819-8503 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
|Very truly yours,|
|ALTITUDE ACQUISITION CORP.|
|By:||/s/ Gary Teplis|
|Title:||President and Chief Executive Officer|
Jessica Chen, White & Case LLP