ASPIRATIONAL CONSUMER LIFESTYLE CORP.
1 Kim Seng Promenade
#18-07/12 Great World City
Singapore 237994
June 21, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Irene Barberena-Meissner |
| Loan Lauren Nguyen |
| Jennifer O’Brien |
| Ethan Horowitz |
| Division of Corporation Finance | |
| Office of Energy & Transportation |
| RE: | Aspirational Consumer Lifestyle Corp. (the “Company”) |
| Registration Statement on Form S-4 | |
| File No. 333-254304 |
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-254304) be accelerated by the Securities and Exchange Commission to 8:00 a.m., Washington D.C. time, on June 23, 2021, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Howard Ellin of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2438 and that such effectiveness also be confirmed in writing.
[Signature page follows]
| Very truly yours, | |||
| Aspirational Consumer Lifestyle Corp. | |||
| By: | /s/ Ravi Thakran | ||
| Name: | Ravi Thakran | ||
| Title: | Chief Executive Officer and Chairman | ||
| cc: | Howard Ellin |
| Skadden, Arps, Slate, Meagher & Flom LLP |
| cc: | Christopher M. Barlow |
| Skadden, Arps, Slate, Meagher & Flom LLP |
