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EMAIL: SFeldman@olshanlaw.com DIRECT DIAL: 212.451.2234 |
| December 13, 2021 |
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Costello and Pam Long
Division of Corporation Finance
Office of Real Estate & Construction
| Re: | Ault Disruptive Technologies Corporation | ||
| Registration Statement on Form S-1 (No. 333-260825) | |||
| Registration Statement on Form 8-A (No. 001- ) |
Ladies and Gentlemen:
On behalf of Ault Disruptive Technologies Corporation (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statements to 4:00 p.m., Eastern time, on Wednesday, December 15, 2021, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statements.
| Very truly yours, | |
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/s/ Spencer G. Feldman |
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| Spencer G. Feldman |
| cc: |
Mr. William B. Horne
Henry C.W. Nisser, Esq. |
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Ault Disruptive Technologies Corporation
11411 Southern Highlands Parkway, Suite 240
Las Vegas, Nevada 89141
| December 13, 2021 |
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Costello and Pam Long
Division of Corporation Finance
Office of Real Estate & Construction
| Re: | Ault Disruptive Technologies Corporation | ||
| Registration Statement on Form S-1 (No. 333-260825) | |||
| Registration Statement on Form 8-A (No. 001- ) |
Ladies and Gentlemen:
Ault Disruptive Technologies Corporation hereby requests that the effectiveness of the above-referenced Registration Statements be accelerated so that they will become effective at 4:00 p.m., Eastern time, on Wednesday, December 15, 2021, or as soon as possible thereafter.
| Very truly yours, | ||
| Ault Disruptive Technologies Corporation | ||
| By: |
/s/ Henry C.W. Nisser |
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| Henry C.W. Nisser | ||
| President and General Counsel | ||