United States securities and exchange commission logo

                             December 30, 2020

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

                                                        Re: Big Cypress
Acquisition Corp.
                                                            Registration on
Form S-1
                                                            Filed December 7,
                                                            File No. 333-251178

       Dear Mr. Reich:

              We have reviewed your 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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration on Form S-1

       Cover Page

   1.                                                   Please revise the cover
page to reflect that the sponsor purchased 2,156,250 founder
                                                        shares for $25,000.

   2.                                                   Please revise your
disclosure throughout to clearly disclose the sponsor and Ladenburg
                                                        ownership percentage
after the closing of this offering and the private placement.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.
 Samuel Reich
Big Cypress Acquisition Corp.
December 30, 2020
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Eiko Yaoita Pyles at 202-551-3587 or Jean Yu at
202-551-3305 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at 202-551-3397 with
any other

FirstName LastNameSamuel Reich                             Sincerely,
Comapany NameBig Cypress Acquisition Corp.
                                                           Division of
Corporation Finance
December 30, 2020 Page 2                                   Office of
FirstName LastName