kismet acquisition THREE corp.
850 Library Avenue, Suite 204
Newark, Delaware 19715
February 16, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Ruairi Regan
| Re: | Kismet Acquisition Three Corp. Registration Statement on Form S-1 | |
| Filed January 26, 2021, as amended File No. 333-252420 |
Dear Mr. Regan:
Kismet Acquisition Three Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-252420), be accelerated under Rule 461 of the Securities Act of 1933, as amended, so that it will be declared effective at 4:00 p.m., Eastern time, on Wednesday, February 17, 2021, or as soon thereafter as possible.
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| Sincerely, | ||
| kismet ACQUISITION THREE CORP. | ||
| By: | /s/ Ivan Tavrin | |
| Name: Ivan Tavrin Title: Chief Executive Officer | ||
[Signature Page to Acceleration Request]
