VIA EDGAR
March 25, 2021
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Kauten, Esq.
| Re: | Global Blue Group Holding AG |
Registration Statement on Form F-1
File No. 333-254630
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 March 26, 2021, or as soon as possible thereafter.
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.
