Nebula Acquisition Corporation

Four Embarcadero Center

Suite 2350

San Francisco, CA 94111

 

January 8, 2018

 

VIA EDGAR

 

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