CF Finance Acquisition Corp.
110 East 59th Street
New York, NY 10022
December 10, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C., 20549
Attention: Tom Jones
| Re: | CF Finance Acquisition Corp. | ||
| Registration Statement on Form S-1 | |||
| Filed November 16, 2018, as amended | |||
| File No. 333-228420 |
Dear Mr. Jones:
On December 6, 2018, CF Finance Acquisition Corp. (the “Registrant”) requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. EST on Monday, December 10, 2018, or as soon thereafter as practicable. The Registrant hereby withdraws such request.
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrant 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, December 11, 2018, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Howard W. Lutnick | |
| Howard W. Lutnick | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Skadden, Arps, Slate, Meager & Flom LLP |