CORRESP

New Providence Acquisition Corp. responded to SEC staff comments on its Form S-1 registration statement filed in June 2019, making revisions to clarify redemption mechanics for public shareholders, fairness opinion requirements for related-party business combinations, and audit report standards. The company confirmed it had not yet presented any written communications to potential investors under Section 5(d) of the Securities Act but committed to providing copies of any future communications used before the offering. The revised registration statement reflecting these SEC-requested changes was filed concurrently with the response letter.