December 7, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Irene Barberena-Meissner
Altitude Acquisition Corp.
Registration Statement on Form S-1
Filed September 25, 2020, as amended
File No. 333-249071
Dear Ms. Barberena-Meissner,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), the undersigned hereby joins in the request of Altitude Acquisition Corp. 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. ET on Tuesday, December 8, 2020, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, approximately 250 copies of the Preliminary Prospectus dated November 30, 2020 have been distributed to prospective dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.
[Signature Page Follows]
|Very truly yours,|
|CANTOR FITZGERALD & CO.|
|Title:||Chief Operating Officer, Investment Banking|