REPLAY ACQUISITION CORP.
767 Fifth Avenue, 46th Floor

New York, New York 10153

 

April 2, 2019

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporation Finance

100 F. Street, N.E.
Washington, D.C. 20549
Attention:  Kevin Dougherty

 

Re:                             Replay Acquisition Corp.
Registration Statement on Form S-1
File No. 333-230347

 

Dear Mr. Dougherty:

 

Replay Acquisition Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-230347), be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m., Eastern time, on Wednesday, April 3, 2019, or as soon thereafter as possible.

 

[Remainder of page intentionally left blank.]

 


 

 

Sincerely,

 

 

 

REPLAY ACQUISITION CORP.

 

 

 

 

 

By:

/s/ Edmond Safra

 

 

Name:

Edmond Safra

 

 

Title:

Co-Chief Executive Officer

 

 

 

 

 

By:

/s/ Gregorio Werthein

 

 

Name:

Gregorio Werthein

 

 

Title:

Co-Chief Executive Officer

 

[Signature Page to Acceleration Request]