TB SA Acquisition Corp
PO Box 1093
Boundary Hall, Cricket Square
Grand Cayman, KY1-1102
Cayman Islands
March 19, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Gabor
| Re: | TB SA Acquisition Corp |
Registration Statement on Form S-1
Filed February 12, 2021,
as amended File No. 333-253086
Dear Mr. Gabor:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TB SA Acquisition Corp (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Daylight Time, on March 22, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis International LLP, request by telephone that such Registration Statement be declared effective.
Please contact Cedric Van den Borren of Kirkland & Ellis International LLP, special counsel to the Company, at +44 (0) 20 7469 2380 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, |
/s/ Andrew Rolfe |
| Andrew Rolfe |
| Chief Executive Officer |
