Trident Acquisitions Corp.
77 Water St, Fl 8
New York, NY 10005

 

May 24, 2018

 

 

 

VIA EDGAR & TELECOPY
John Reynolds
Legal Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549 

RE:	Trident Acquisitions Corp. (the “Company”)
	Registration Statement on Form S-1
	(File No. 333-223655) (the “Registration Statement”)

Dear Mr. Reynolds:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on May 29, 2018, or as soon thereafter as practicable.

The Company hereby acknowledges that:

•

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

 

Very truly yours,

TRIDENT ACQUISITIONS CORP


By: /s/ Vadim Komissarov
Name: Vadim Komissarov
Title: President and Chief Financial Officer