Graf Industrial Corp.

118 Vintage Park Blvd., Suite W-222

Houston, Texas 77070


October 15, 2018




U.S. Securities and Exchange Commission
Division of Corporation Finance

Office of Real Estate and Commodities

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549


Attention:Erin E. Martin

Sarah von Althann



Graf Industrial Corp.

Registration Statement on Form S-1/A

Filed October 10, 2018

  File No. 333-227396


Dear Ms. Martin:


Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Graf Industrial Corp. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that such Registration Statement will be declared effective at 4:00 p.m. (EDT) on October 15, 2018, or as soon as practicable thereafter.


Please call Joel L. Rubinstein, Esq. of Winston & Strawn LLP at (212) 294-5336 to provide notice of the effectiveness of the Registration Statement.



  Very truly yours,
  Graf Industrial Corp.
  By:  /s/ James A. Graf  
    James A. Graf
    Chief Executive Officer


cc:Joel L. Rubinstein, Esq., Winston & Strawn LLP