Mallard Acquisition Corp.
19701 Bethel Church Road, Suite 302
Cornelius, NC 28031
October 13, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sergio Chinos
|Re:||Mallard Acquisition Corp.|
Amendment No. 1 to Registration Statement on Form S-1
Filed September 21, 2020
File No. 333-248939
Dear Mr. Chinos:
On October 9, 2020, Mallard Acquisition Corp. 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 October 13, 2020, or as soon thereafter as practicable. We hereby withdraw our request until further notice.
|Very truly yours,|
|/s/ P. Jeffrey Leck|
Chief Executive Officer
|cc:||Ellenoff Grossman & Schole LLP|
|Hunter Taubman Fischer & Li LLC|