Fusion Acquisition Corp.

375 Park Avenue, Suite 2607

New York, New York 10152


June 24, 2020




Kevin Dougherty

Office of Energy & Transportation

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re: Fusion Acquisition Corp.
  Registration Statement on Form S-1
  Filed June 8, 2020, as amended
  File No. 333-239023


Dear Mr. Dougherty:


Fusion Acquisition Corp. hereby withdraws its prior acceleration request, dated June 23, 2020, with respect to its Registration Statement on Form S-1 (File No. 333-239023).


Please call Elliott Smith of White & Case LLP at (212) 819-7644 should you require further information.



[Signature Page Follows]





  Very truly yours,
  By:  /s/ John James



John James
Chief Executive Officer and Director


cc:Elliott Smith, White & Case LLP