New Beginnings Acquisition Corp.

800 1st Street
Unit 1
Miami, FL 33139


October 29, 2020




United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Pam Howell


RE: New Beginnings Acquisition Corp. (the “Company”)
  Registration Statement on Form S-1
  (File No.  333-248944) (the “Registration Statement”)


Dear Ms. Howell:


The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on October 29, 2020, or as soon thereafter as practicable.


[Signature page follows]





  Very truly yours,
  new beginnings ACQUISITION CORP.
  By: /s/ Michael S. Liebowitz
  Name: Michael S. Liebowitz
  Title: Chief Executive Officer