Nebula Acquisition Corporation

Four Embarcadero Center

Suite 2350

San Francisco, CA 94111


January 8, 2018




Irene Barberena-Meissner

United States Securities and Exchange Commission

Office of Natural Resources

100 F Street, N.E.

Washington, D.C. 20549


  Re: Nebula Acquisition Corporation
    Registration Statement on Form S-1
    Filed December 12, 2017, as amended
    File No. 333-222137


Dear Ms. Barberena-Meissner:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nebula Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Tuesday, January 9, 2018, or as soon as thereafter practicable.


  Very truly yours,
  /s/ Rufina Adams
  Rufina Adams
  Chief Financial Officer


cc: Ellenoff Grossman & Schole LLP
  Freshfields Bruckhaus Deringer US LLP