United States securities and exchange commission logo February 8, 2021 Suying Liu Chief Executive Officer Mountain Crest Acquisition Corp. 311 West 43rd Street, 12th Floor New York, New York 10036 Re: Mountain Crest Acquisition Corp. Proxy Statement on Schedule 14A Filed November 9, 2020 File No. 001-39312 Dear Mr. Liu: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Tahra Wright