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                             November 23, 2020

       Anton Feingold
       Associate General Counsel
       Ares Acquisition Corporation
       c/o Ares Management LLC
       245 Park Avenue, 44th Floor
       New York, NY 10167

                                                        Re: Ares Acquisition
Corporation
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted October
29, 2020
                                                            CIK No. 1829432

       Dear Mr. Feingold:

              We have reviewed your draft 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 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 comments apply 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 these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 Submitted October 29, 2020

       Prospectus Summary
       Corporate Information, page 9

   1.                                                   Please include the
telephone number of your principal executive offices on the cover page
                                                        or in the summary
section. See Item 503(b) of Regulation S-K.
       Warrants, page 133

   2.                                                   You discuss your
warrant agreement exclusive forum provision on page 140 and include a
                                                        reference to disclosure
in Risk Factors. Please tell us the location of your warrant
                                                        agreement exclusive
forum risk factor disclosure or add risk factor disclosure. Please also
 Anton Feingold
Ares Acquisition Corporation
November 23, 2020
Page 2
         disclose that there is uncertainty as to whether a court would enforce
such exclusive forum
         provision. Since you disclose that the provision applies to Securities
Act claims, please
         also state that investors cannot waive compliance with the federal
securities laws and the
         rules and regulations thereunder. In that regard, we note that Section
22 of the Securities
         Act creates concurrent jurisdiction for federal and state courts over
all suits brought to
         enforce any duty or liability created by the Securities Act or the
rules and regulations
         thereunder.
Signatures, page II-4

3.       Please add the signature of your authorized representative in the
United States.
        You may contact Charles Eastman, Staff Accountant, at (202) 551-3794 or
Jean Yu,
Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding
comments on the
financial statements and related matters. Please contact Sherry Haywood, Staff
Attorney, at
(202) 551-3345 or Erin Purnell, Staff Attorney, at (202) 551-3454 with any
other questions.



FirstName LastNameAnton Feingold                               Sincerely,
Comapany NameAres Acquisition Corporation
                                                               Division of
Corporation Finance
November 23, 2020 Page 2                                       Office of
Manufacturing
FirstName LastName