ESS Tech, Inc. — Regulatory Filings 2021

Sep 10, 2021

CORRESP 1 filename1.htm CORRESP

ACON S2 Acquisition Corp.

1133 Connecticut Avenue NW, Ste. 700

Washington, D.C. 20036

VIA EDGAR

September 10, 2021

Attention: Mindy Hooker

Kevin Stertzel

Asia Timmons-Pierce

Jay Ingram

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Re: ACON S2 Acquisition Corp.

Registration Statement on Form S-4, as amended

File No. 333-257232

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ACON S2 Acquisition Corp. (the “ Company ”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on September 14, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Matthew R. Pacey of Kirkland & Ellis LLP at (713) 836-3786 as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely, ACON S2 ACQUISITION CORP.
By:	/s/ Adam Kriger
Name:	Adam Kriger
Title:	Chief Executive Officer