February 20, 2019

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attention: Ronald E. Alper

 

 

Re: Acamar Partners Acquisition Corp.
  Registration Statement on Form S-1
  Filed January 8, 2019, as amended
  File No. 333-229157



Dear Mr. Alper:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), each of the undersigned, for itself and the several underwriters, hereby joins in the request of Acamar Partners 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. Washington D.C. time on February 21, 2019, or as soon thereafter as practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, approximately 2,000 copies of the Preliminary Prospectus dated February 12, 2019 have been distributed to prospective underwriters and 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 Exchange Act of 1934, as amended.

 

* * *

 

 

[signature page follows]

 

 

 

 

  Very truly yours,  
         
  GOLDMAN SACHS & CO. LLC  
  DEUTSCHE BANK SECURITIES INC.,  
  as Representatives of the Several Underwriters  
         
         
GOLDMAN SACHS & CO. LLC  
     
     
  By: /s/ Bennett J. Schachter  
    Name: Bennett J. Schachter  
    Title: Managing Director  
         
         
  DEUTSCHE BANK SECURITIES INC.  
     
     
  By: /s/ Bruce Harting  
    Name: Bruce Harting  
    Title: Managing Director  
         
         
  DEUTSCHE BANK SECURITIES INC.  
     
     
  By: /s/ Michael B. Lewis  
    Name: Michael B. Lewis  
    Title: Managing Director