May 24, 2021
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Melissa Kindeland
Re: Acies Acquisition Corp. (the “Company”)
Registration Statement on Form S-4
File No. 333-253135
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-253135), as amended, be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on May 25, 2021 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Steven Stokdyk of Latham & Watkins LLP at (213) 891-7421 and that such effectiveness also be confirmed in writing.
[Signature Page Follows]
|Very truly yours,|
|ACIES ACQUISITION CORP.|
|By:||/s/ Daniel Fetters|
|Title:||Co-Chief Executive Officer|
|cc:||Edward King, Co-Chief Executive Officer, Acies Acquisition Corp..|
|Andrew Pascal, Chief Executive Officer, PLAYSTUDIOS, Inc.|
|Steven B. Stokdyk, Latham & Watkins LLP|
|Brent Epstein, Latham & Watkins LLP|