SAGALIAM ACQUISITION CORP.
1800 Avenue of the Stars, Suite 1475
Los Angeles, CA 90067
Telephone: (213) 616-0011
December 17, 2021
VIA EDGAR
Mr. Todd Schiffman
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Sagaliam Acquisition Corp. Registration Statement on Form S-1 Filed May 25, 2021, as amended File No. 333-256473 |
Dear Mr. Schiffman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sagaliam Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5 p.m. EST on December 20, 2021, or as soon as thereafter practicable.
[signature page follows]
Very truly yours, | |
/s/ Barry Kostiner | |
Barry Kostiner | |
Chief Executive Officer |
cc: | Mayer Brown LLP |
Loeb & Loeb LLP |