GRAF INDUSTRIAL CORP.
118 VINTAGE PARK BLVD, SUITE W-222
HOUSTON, TEXAS 77070
September 28, 2020
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs
|Re:||Graf Industrial Corp.|
Registration Statement on Form S-1 (the “Registration Statement”)
File No. 333-248434
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Graf Industrial Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Washington, D.C. time, on September 29, 2020, or as soon thereafter as practicable.
Please contact Elliott Smith, of White & Case LLP, outside counsel to the Company, at (212) 819-7644, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
|/s/ James A. Graf|
|James A. Graf|
|Chief Executive Officer|
|cc:||Elliott Smith, White & Case LLP|