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Published on December 8, 2020
Delwinds Insurance Acquisition Corp.
One City Centre
1021 Main Street, Suite 1960
Houston, TX 77002
December 8, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jonathan Burr
| Re: | Delwinds Insurance Acquisition Corp. | |
| Registration Statement on Form S-1, as amended | ||
| Filed September 11, 2020 | ||
| File No. 333- 248753 |
Dear Mr. Burr:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Delwinds Insurance 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 December 10, 2020, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Andrew J. Poole |
| Andrew J. Poole |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP | |
| Skadden, Arps, Slate, Meagher & Flom LLP |