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                           January 7, 2021

       Samuel Reich
       Chief Executive Officer
       Big Cypress Acquisition Corp.
       300 W. 41st Street, Suite 202
       Miami Beach, FL 33140

                                                        Re: Big Cypress
Acquisition Corp.
                                                            Amendment No. 1 to
Registration on Form S-1
                                                            Filed January 4,
2021
                                                            File No. 333-251178

       Dear Mr. Reich:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 30, 2020 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Summary , page 1

   1.                                                   We note your response
to comment 2 of our prior letter. We note your revised disclosure
                                                        that after the
completion of the offering and the private placement, your sponsor and
                                                        Ladenburg and certain
of its employees will own approximately 20.72% and 1.65% of
                                                        your issued and
outstanding shares of common stock, respectively (including the
                                                        placement shares).
However, this appears inconsistent with your disclosure on page 11
                                                        and elsewhere that the
sponsor will ownership percentage excludes the placement units.
                                                        Please advise.
 Samuel Reich
Big Cypress Acquisition Corp.
January 7, 2021
Page 2
Our amended and restated certificate of incorporation will require, to the
fullest, page 57

2.       Your disclosure that your amended and restated certificate of
incorporation will designate
         the federal district courts of the United States of America shall be
the exclusive forum for
         the resolution of any complaint asserting a cause of action arising
under the Securities Act
         of 1933 is not reflected in Article XII of your amended and restated
certificate of
         incorporation. Please ensure that your disclosure accurately reflects
the scope of Article
         XII of your amended and restated certificate of incorporation.
Exhibit 4.4, page II-7

3.       We note your disclosure that the exclusive forum provision in your
warrant agreement
         does not apply to actions arising under the Exchange Act. If Please
also ensure that the
         provision in the warrant agreement states this clearly.


       Please contact Asia Timmons-Pierce, Special Counsel, at 202-551-3754 or
Jay Ingram,
Legal Branch Chief, at 202-551-3397 with any other questions.



FirstName LastNameSamuel Reich                                 Sincerely,
Comapany NameBig Cypress Acquisition Corp.
                                                               Division of
Corporation Finance
January 7, 2021 Page 2                                         Office of
Manufacturing
FirstName LastName