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: Mr. 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:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby joins in the request of Kismet Acquisition Three Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern time on Wednesday, February 17, 2021, or as soon thereafter as possible.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that 1,650 copies of the Preliminary Prospectus dated February 5, 2021 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[signature page follows]
| Very truly yours, | ||
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Frank McGee | |
| Name: | Frank McGee | |
| Title: | Managing Director | |
| CITIGROUP GLOBAL MARKETS INC. | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Irackly Mtibelishvily | |
| Name: | Irackly Mtibelishvily | |
| Title: | Managing Director | |
| BOFA SECURITIES INC. | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Michael Liloia | |
| Name: | Michael Liloia | |
| Title: | Director | |
