Fusion Acquisition Corp.

375 Park Avenue, Suite 2607

New York, New York 10152


June 25, 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:


Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Fusion Acquisition Corp. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 8:00 a.m. Washington D.C. time on June 25, 2020, or as soon thereafter as practicable.


Please call Elliott Smith of White & Case LLP at (212) 819-7644 to provide notice of the effectiveness of the Registration Statement.



[Signature Page Follows]





  Very truly yours,
  By: /s/ John James
  Name: John James
  Title: Chief Executive Officer and Director


cc: Elliott Smith, White & Case LLP