Poema Global Holdings Corp.
101 Natoma St., 2F
San Francisco, CA 94105
January 4, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sherry Haywood
| Re: | Poema Global Holdings Corp. Registration Statement on Form S-1 File No. 333-251466 |
Dear Ms. Haywood:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Poema Global Holdings Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on January 5, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Christian O. Nagler, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4660, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Homer Sun | |
| Homer Sun | |
| Chief Executive Officer | |
