Mana Capital Acquisition Corp.
8 The Green, Suite 12490

Dover, Delaware 19901

 

 

July 26, 2022

 

 

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance

Office of Life Science

100 F St., N.E.

Washington, D.C. 20549

 

  Attn:

Ms. Doris Stacey Gama

Mr. Joseph McCann

Ms. Christine Torney

Mr. Brian Cascio

 

 

  Re: Mana Capital Acquisition Corp.  
     Request for Withdrawal on Form AW of Amendment to  
     Registration Statement on Form S-4/A filed on July 25, 2022  
    File No. 333-260360  

 

Ladies and Gentlemen:

 

Reference is made to Amendment No. 1 to the Registration Statement on Form S-4/A (File No. 333-260360) filed by Mana Capital Acquisition Corp., a Delaware corporation (the “Company”), on July 25, 2022 (as amended, the “Registration Statement Amendment”).

 

Further to our conversation, pursuant to Rule 477(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of the Registration Statement Amendment together with all exhibits thereto, as the Registration Statement Amendment was erroneously submitted under the incorrect File Number. Such amendment should have been filed under File No. 333-265308 and a filing of such amendment will be made on Form S-4/A under the correct File Number.

 

Should you have any questions regarding this correspondence, please contact Michael A. Goldstein of Becker & Poliakoff, LLP at (212) 599-3322 or by email to mgoldstein@beckerlawyers.com.

 

 

  MANA CAPITAL ACQUISITION CORP.
     
  By: /s/ Jonathan Intrater
    Name: Jonathan Intrater
    Title:   Chief Executive Officer

 

cc: Michael A. Goldstein, Esq.
   
   
   

 

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