October 29, 2020




U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561


  Re: New Beginnings Acquisition Corp.
    Registration Statement on Form S-1
    Filed September 21, 2020, as amended
    File No. 333-248944


Ladies and Gentlemen:


Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby join in the request of New Beginnings Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. EST on October 29, 2020, or as soon as thereafter practicable.


Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advise that as of the date hereof, in excess of 400 copies of the Preliminary Prospectus dated October 22, 2020 have been distributed to prospective dealers, institutional investors, retail investors and others.


The undersigned advises that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.


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Very truly yours,




By: /s/ Steven Levine  
Name:   Steve Levine  
Title: Chief Executive Officer  




By: /s/ George Mangione  
Name:   George Mangione  
Title: Managing Director