Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031
October 6, 2020
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sergio Chinos
|Re:||Mallard Acquisition Corp.|
|Registration Statement on Form S-1, as amended|
|Filed September 21, 2020|
|File No. 333- 248939|
Dear Mr. Chinos:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mallard Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on October 8, 2020, or as soon as thereafter practicable.
|Very truly yours,|
|/s/ P. Jeffrey Leck|
|P. Jeffrey Leck|
|Chief Executive Officer|
|cc:||Ellenoff Grossman & Schole LLP|
|Hunter Taubman Fischer & Li LLC|