LIV Capital Acquisition Corp. II
Torre Virreyes
Pedregal No. 24, Piso 6-601
Col. Molino del Rey
México, CDMX, C.P. 11040
February 3, 2022
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attn: | Ms. Janice Adeloye |
Ms. Mary Beth Breslin
| Re: | LIV Capital Acquisition Corp. II Registration Statement on Form S-1 Registration No. 333-261950 |
Dear Ms. Adeloye and Ms. Breslin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on February 7, 2022 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 with any questions or comments with respect to this letter.
Sincerely,
LIV Capital Acquisition Corp. II | |||
| By: | /s/ Alexander Rossi | ||
| Name: | Alexander Rossi | ||
Title: | Chief Executive Officer and Chairman | ||
Via EDGAR
CC: Derek J. Dostal, Davis Polk & Wardwell LLP
