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                              April 28, 2020

       R. Edward Albert III
       President
       Fortress Value Acquisition Corp.
       1345 Avenue of the Americas 46th Floor
       New York, New York 10105

                                                        Re: Fortress Value
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed April 23,
2020
                                                            File No. 333-236940

       Dear Mr. Albert III:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 filed April 23, 2020

       Exhibits

   1.                                                   We note that the form
of warrant agreement filed as Exhibit 4.4 provides that the company
                                                        agrees that any action,
proceeding or claim against it arising out of or relating in any way
                                                        to the agreement shall
be brought and enforced in the courts of the State of New York or
                                                        the United States
District Court for the Southern District of New York, and irrevocably
                                                        submits to such
jurisdiction, "which jurisdiction shall be exclusive." If this provision
                                                        requires investors in
this offering to bring any such action, proceeding or claim in the
                                                        courts of the State of
New York or the United States District Court for the Southern
                                                        District of New York,
please disclose such provision in your registration statement, and
                                                        disclose whether this
provision applies to actions arising under the Securities Act or
                                                        Exchange Act. If the
provision applies to actions arising under the Securities Act or
 R. Edward Albert III
Fortress Value Acquisition Corp.
April 28, 2020
Page 2
       Exchange Act, please also add related risk factor disclosure. If this
provision does not
       apply to actions arising under the Securities Act or Exchange Act,
please also ensure that
       the provision in the warrant agreement states this clearly.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Jennifer O'Brien at (202) 551-3721 or Ethan Horowitz,
Accounting
Branch Chief, at (202) 551-3311 if you have questions regarding comments on the
financial
statements and related matters. Please contact Kevin Dougherty at (202)
551-3271 or Tim
Levenberg, Special Counsel, at (202) 551-3707 with any other questions.



                                                            Sincerely,
FirstName LastNameR. Edward Albert III
                                                            Division of
Corporation Finance
Comapany NameFortress Value Acquisition Corp.
                                                            Office of Energy &
Transportation
April 28, 2020 Page 2
cc:       Alexander D. Lynch, Esq.
FirstName LastName