ATHENA TECHNOLOGY ACQUISITION CORP.
125 Townpark Drive, Suite 300
Kennesaw, GA 30144
March 15, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Anuja A. Majmudar
|Re:||Athena Technology Acquisition Corp.|
Registration Statement on Form S-1
Filed February 5, 2021, as amended
File No. 333-252812
Dear Ms. Majmudar:
On March 12, 2021, Athena Technology Acquisition Corp. (the “Company”) requested acceleration of the effective date of the above-referenced Registration Statement so that it would become effective at 4:00 p.m. ET on Monday, March 15, 2021, or as soon thereafter as practicable. The Company hereby withdraws such request.
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, March 16, 2021, or as soon as thereafter practicable.
|Very truly yours,|
|/s/ Phyllis W. Newhouse|
|Phyllis W. Newhouse|
|Chief Executive Officer|
|cc:||Ellenoff Grossman & Schole LLP|
|White & Case LLP|