Mountain Crest Acquisition Corp

311 West 43rd Street, 12th Floor

New York, New York 10036

 

February 8, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Daniel Morris

 

	Re:	Mountain Crest Acquisition Corp
		Registration Statement on Form S-1, as amended
		Filed November 10, 2020
		File No. 333-250017

 

Dear Mr. Morris:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mountain Crest Acquisition Corp hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on February 10, 2021, or as soon as thereafter practicable.

 

	Very truly yours,
	/s/  Suying Liu
	Suying Liu
	Chief Executive Officer

 

cc:	Loeb & Loeb LLP