M III Acquisition Corp.
3 Columbus Circle
New York, NY 10019
|May 23, 2016|
Office of Manufacturing and Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
|Re:||M III Acquisition Corp.|
|Registration Statement on Form S-1|
|Filed April 19, 2016, as amended|
|File No. 210817|
Dear Ms. Long:
On May 19, 2016, M III Acquisition Corp. (the “Company”) requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. (New York time) on May 23, 2016, or as soon thereafter as practicable. We hereby withdraw our request.
|Very truly yours,|
|/s/ Mohsin Y. Meghji|
|Mohsin Y. Meghji|
|Chairman and Chief Executive Officer|
|cc:||Ellenoff Grossman & Schole LLP|