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