United States securities and exchange commission logo July 1, 2022 Gary Hagerman Chief Financial Officer East Resources Acquisition Co 7777 NW Beacon Square Boulevard Boca Raton, Florida 33487 Re: East Resources Acquisition Co Preliminary Proxy Statement on Schedule 14A Filed June 21, 2022 File No. 001-39403 Dear Mr. Hagerman: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Dan Harrist