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                            October 7, 2020

       Alok Oberoi
       Chief Executive Officer
       Global Synergy Acquisition Corp.
       540 Madison Avenue, 17th Floor
       New York, NY 10022

                                                        Re: Global Synergy
Acquisition Corp.
                                                            Draft Registration
Statement
                                                            Submitted September
16, 2020
                                                            CIK No. 0001823707

       Dear Mr. Oberoi:

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

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to our
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1

       Risk Factors, page 28

   1.                                                   We note you provided a
risk factor that states your independent registered public
                                                        accounting firm's
report contains an explanatory paragraph that expresses substantial
                                                        doubt about the
Company's ability to continue as a going concern. However, the audit
                                                        report does not contain
an explanatory going concern paragraph. Please clarify or
                                                        consider revising this
risk factor.
              You may contact Peter McPhun at 202-551-3581 or Robert Telewicz
at 202-551-3438 if
       you have questions regarding comments on the financial statements and
related matters.
 Alok Oberoi
Global Synergy Acquisition Corp.
October 7, 2020
Page 2

       Please contact Maryse Mills-Apenteng at 202-551-3457 or James Lopez at
202-551-3536
with any other questions.



                                                       Sincerely,
FirstName LastNameAlok Oberoi
                                                       Division of Corporation
Finance
Comapany NameGlobal Synergy Acquisition Corp.
                                                       Office of Real Estate &
Construction
October 7, 2020 Page 2
cc:       Christian O. Nagler
FirstName LastName