VMG Consumer Acquisition Corp.
39 Mesa Street, Suite 310
San Francisco, California 94129
November 8, 2021
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Shih-Kuei Chen
Re: VMG Consumer Acquisition Corp.
Registration Statement on Form S-1
File No. 333-260448
Dear Mr. Chen:
VMG Consumer Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on November 10, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very truly yours, | |
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| VMG Consumer Acquisition Corp. | |
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| By: | /s/ Aarti Kapoor |
| S | Aarti Kapoor |
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| Chief Executive Officer |
Cc:Angad Hira, VMG Consumer Acquisition Corp.
Ryan J. Maierson, Latham & Watkins LLP
