<SEC-DOCUMENT>0001213900-23-047991.txt : 20230713
<SEC-HEADER>0001213900-23-047991.hdr.sgml : 20230713
<ACCEPTANCE-DATETIME>20230612110248
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ACCESSION NUMBER:		0001213900-23-047991
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230612

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESH Acquisition Corp.
		CENTRAL INDEX KEY:			0001918661
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				874000684
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		228 PARK AVE S
		STREET 2:		SUITE 89898
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
		BUSINESS PHONE:		2129918332

	MAIL ADDRESS:	
		STREET 1:		228 PARK AVE S
		STREET 2:		SUITE 89898
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ESH ACQUISITION CORP.</B><BR>
228 Park Avenue S, Suite 89898</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">New York, NY 10003</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">June 12, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><U>VIA EDGAR </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Catherine De Lorenzo</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE, Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 20pt; text-align: left">Re:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">ESH Acquisition Corp.</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Registration Statement on Form S-1</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Filed June 9, 2023, as amended</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">File No. 333-265226</TD></TR>
     </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 1in 0 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 1in 0 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Dear Ms. De Lorenzo:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended, ESH Acquisition Corp. (the &ldquo;<U>Company</U>&rdquo;) hereby respectfully requests that the effectiveness
of the above-captioned Registration Statement on Form S-1 (as amended to date, the &ldquo;<U>Registration Statement</U>&rdquo;) be accelerated
to June 13, 2023 at 4:00 p.m., Eastern Standard Time, or as soon as practicable thereafter. Under separate cover, you will receive today
a letter from the managing underwriter of the proposed offering joining in the Company&rsquo;s request for acceleration of the effectiveness
of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Please confirm that the Registration Statement has
been declared effective by telephoning Sean Ewen, Esq. of Willkie Farr &amp; Gallagher LLP at (212) 728-8867. Comments with respect to
this request or the Registration Statement may be directed to Mr. Ewen by telephone or facsimile at (212) 728-9867.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The cooperation of the staff in meeting the timetable
described above is very much appreciated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 1in"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt"></P>

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<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">Sincerely,</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">ESH ACQUISITION CORP.</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 36%">/s/James Francis</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">Name:</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">Title:</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">cc:</P></TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid"><P STYLE="margin-top: 0; margin-bottom: 0">James Francis<BR>Chief Executive Officer</P>
                                                                   <P STYLE="margin-top: 0; margin-bottom: 0">Sean Ewen, Esq.</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt"></P>

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