Mizuho Securities USA LLC
1271 Avenue of the Americas
New York, New York 10020
November 26, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Howard Efron
Jennifer Monick
Austin Wood
James Lopez
Re: TLGY Acquisition Corporation
Registration Statement on Form S-1
Filed October 14, 2021, as amended
File No. 333-260242
Dear Mr. Efron, Ms. Monick, Mr. Wood and Mr. Lopez:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, which is acting as the representative of the underwriters of the offering, hereby joins in the request of TLGY Acquisition Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 p.m., Eastern time, on Tuesday, November 30, 2021, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, in excess of 150 copies of the Preliminary Prospectus dated November 17, 2021 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
| Very truly yours, | ||
| MIZUHO SECURITIES USA LLC | ||
| By: | /s/ Andy Laszlo | |
| Name: | Andy Laszlo | |
| Title: | Managing Director | |