Altitude Acquisition Corp.

400 Perimeter Center Terrace Suite 151

Atlanta, Georgia 30346

December 7, 2020



Irene Barberena-Meissner

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,
By:   /s/ Gary Teplis
Name:   Gary Teplis
Title:   President and Chief Executive Officer



Jessica Chen, White & Case LLP