Galileo Acquisition Corp.
1049 Park Ave. 14A
New York, NY 10028
September 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Purnell
Asia Timmons-Pierce
Re: Galileo Acquisition Corp.
Amendment No. 4 to Registration Statement on Form S-4 (the “Registration Statement”)
Filed September 2, 2021
File No. 333-256935
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Galileo Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4 p.m. ET on Tuesday, September 7, 2021, or as soon as practicable thereafter.
| Very truly yours, | |
| /s/ Alberto Recchi | |
| Alberto Recchi | |
| Chief Financial Officer |
| cc: | Ellenoff Grossman & Schole LLP |
