United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
August 3, 2020
| Re: | Global Blue Group Holding AG |
Registration Statement on Form F-4, as amended
File No. 333-236581 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Global Blue Group Holding AG (the “Registrant”) hereby requests acceleration of the effective date of the Registration Statement on Form F-4, as amended (Registration No. 333-236581), so that such Registration Statement becomes effective at 4:00 p.m., Eastern Time, on August 3, 2020, or as soon as practicable thereafter.
Global Blue Group Holding AG
By: /s/ Jacques Stern
Jacques Stern
