VIA EDGAR
October 6, 2020
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs, Esq.
| Re: | Global Blue Group Holding AG |
Registration Statement on Form F-1 |
File No. 333-248927 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Global Blue Group Holding AG (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:30 p.m., Washington, D.C. time, on October 8, 2020, or as soon as possible thereafter. We ask, however, that the staff of the Securities and Exchange Commission not accelerate such effectiveness until our counsel indicated below speaks with you on that date.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone call to its counsel Hui Lin of Simpson Thacher & Bartlett LLP at (212) 455-7862 or, in her absence, Ken Wallach of the same firm at (212) 455-3352, followed by written confirmation to the addressees listed on the cover page of the Registration Statement. Thank you for your continued assistance.
[Signature Page Follows]
Very truly yours,
GLOBAL BLUE GROUP HOLDING AG
By: /s/ Jeremy Henderson-Ross
Name: Jeremy Henderson-Ross
Title: General Counsel and Company Secretary
| cc: | Simpson Thacher & Bartlett LLP |
Kenneth B. Wallach, Esq |
Xiaohui (Hui) Lin, Esq. |
