November 16, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Thomas Jones
Re: L&F Acquisition Corp.
Registration Statement on Form S-1
Filed October 15, 2020, as amended
File No. 333-249497
Dear Mr. Jones:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of L&F Acquisition Corp. that the effective date of the above-referenced
Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time on November 17, 2020, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 150 electronic copies of the Preliminary Prospectus are expected to be distributed to prospective dealers, institutional investors,
retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
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[Signature page follows]
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Very truly yours,
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JEFFERIES LLC
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By:
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/s/ Tina Pappas
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Name:
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Tina Pappas
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Title:
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Managing Director
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[Signature Page to Underwriter’s Acceleration Request]