December 5, 2017
AD Office 11 Telecommunications
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
|Registration Statement on Form S-1|
|File No. 333-221581|
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations of the Securities Act of 1933, as amended (the Act), the undersigned, for itself and the other several underwriters, hereby joins in the request of GigCapital, Inc., a Delaware corporation (the Company), that the effective time and date of the Companys Registration Statement on Form S-1 (File No. 333-221581) be accelerated to 4:00 p.m., Eastern Standard Time, on Thursday, December 7, 2017 or as soon as practicable thereafter.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, approximately 105 copies of the preliminary prospectus dated November 28, 2017, have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.
[Signature Page Follows]
Very truly yours,
COWEN AND COMPANY, LLC
for itself the other several underwriters
Name: Bill Follis
Title: Managing Director