Airspan Networks Holdings Inc.

777 Yamato Road, Suite 310

Boca Raton, Florida 33431

 

April 26, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Gregory Herbers

 

Re:Airspan Networks Holdings Inc.

Registration Statement on Form S-1

(File No. 333-264374)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Airspan Networks Holdings Inc. (the “Company”) hereby respectfully requests that the effective time of the above-referenced registration statement be accelerated to 4:00 p.m. Washington, D.C. time on Thursday, April 28, 2022, or as soon as practicable thereafter.

 

Please contact Brian Rosenau of Dorsey & Whitney LLP, outside counsel to the Company, at (212) 415-9281, with any questions and please notify him when this request for acceleration has been granted.

 

  Very truly yours,
     
  AIRSPAN NETWORKS HOLDINGS INC.
     
  By: /s/ David Brant
  Name:  David Brant
  Title: Senior Vice President and Chief Financial Officer