Airspan Networks Holdings Inc.
777 Yamato Road, Suite 310
Boca Raton, Florida 33431
April 26, 2022
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|
|Title:||Senior Vice President and Chief Financial Officer|