April 7, 2020

Jordan Vogel
Co-Chief Executive Officer
Property Solutions Acquisition Corp.
654 Madison Avenue, Suite 1009
New York, NY 10065

       Re: Property Solutions Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted March 11, 2020
           CIK No. 0001805521

Dear Mr. Vogel:

       We have reviewed your draft 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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1

Prospectus Summary
Effecting a Business Combination, page 2

1.     We note you disclose that you will not consummate your initial business
combination
       unless you have net tangible assets of at least $5,000,001 immediately
prior to or upon
       consummation of such business combination. Please revise to clarify, if
applicable, that
       your amended and restated certificate of incorporation will not provide
a maximum
       conversion threshold and add a risk factor that highlights related risks
to an investor.
 Jordan Vogel
FirstName LastNameJordan Vogel
Property Solutions Acquisition Corp.
Comapany NameProperty Solutions Acquisition Corp.
April 7, 2020
Page 7,
April 2 2020 Page 2
FirstName LastName
The Offering
Limited payments to insiders, page 10

2.       We note your disclosure that you may pay consulting, success or finder
fees to your
         sponsor, officers, directors, initial stockholders or their affiliates
in connection with the
         consummation of your initial business combination. Please disclose
whether there are
         limits on the amount of such fees.
Risk Factors
Our initial stockholders will control a substantial interest in us, page 25

3.       Please expand your disclosure to discuss that EarlyBirdCapital has
agreed to vote its
         representative and private shares in favor of any proposed business
combination and
         disclose the number of common shares sold in this offering required to
approve a
         proposed business combination given that EarlyBirdCapital and your
sponsor, officers,
         directors and initial stockholders have agreed to vote in favor of any
proposed business
         combination.
Our amended and restated certificate of incorporation will provide, page 31

4.       We note your disclosure here and on page 75. Please ensure your
exclusive forum
         provision in your amended and restated certificate of incorporation
clearly states that it
         will not apply to suits brought to enforce any duty or liability
created by the Exchange
         Act, or tell us how you will inform investors in future filings that
the provision does not
         apply to any such actions.
Management
Conflicts of Interest, page 65

5.       We note you disclose that each of your officers and directors has
contractually agreed to
         present to you, prior to presentation to any other entity, any
suitable business opportunity
         which may reasonably be required to be presented to you, subject to
any fiduciary or
         contractual obligations he might have. Please discuss whether such
fiduciary or
         contractual obligations are limited to the pre-existing fiduciary or
contractual obligations
         with the entities reflected in your tabular disclosure and the effect
that such fiduciary or
         contractual obligations may have on your ability to pursue a business
combination
         opportunity. Please also revise your risk factor disclosure under "Our
officers and
         directors or their affiliates have pre-existing fiduciary and
contractual obligations and may
         in the future become affiliated with other entities engaged in
business activities similar to
         those intended to be conducted by us" on page 22 accordingly.

6.       We note your disclosure on page 62 that your audit committee will
consist of David
         Amsterdam, Avi Savar and Eduardo Abush, and your disclosure that each
such individual
         is an independent director under Nasdaq's listing standards. We also
note your disclosure
 Jordan Vogel
Property Solutions Acquisition Corp.
April 7, 2020
Page 3
       on page 66 that David Amsterdam, Avi Savar and Eduardo Abush are members
of your
       sponsor. Please disclose any potential conflicts of interest that may be
material, and
       include related risk factor disclosure. Please also discuss this
relationship in the context of
       your risk factor disclosure on page 19 regarding the role of your
independent directors in
       determining whether to enforce indemnification obligations against your
sponsor.
        You may contact Jenifer Gallagher, Staff Accountant, at (202) 551-3706
or Karl Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions regarding
comments on the
financial statements and related matters. Please contact Karina Dorin, Staff
Attorney, at (202)
551-3763 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any other
questions.



                                                              Sincerely,
FirstName LastNameJordan Vogel
                                                              Division of
Corporation Finance
Comapany NameProperty Solutions Acquisition Corp.
                                                              Office of Energy
& Transportation
April 7, 2020 Page 3
cc:       Jeffrey M Gallant
FirstName LastName