United States securities and exchange commission logo
January 7, 2021
Renee Wilm
Chief Legal Officer
Liberty Media Acquisition Corporation
12300 Liberty Blvd.
Englewood, CO 80112
Re: Liberty Media
Acquisition Corporation
Amendment No. 1 to
Registration
Statement on Form S-1
Filed December 23,
2020
File No. 333-250188
Dear Ms. Wilm:
We have reviewed your amended 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 amending your registration
statement and providing the
requested information. 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 any amendment to your registration statement and
the information you
provide in response to this comment, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our
December 16, 2020 letter.
Form S-1 filed December 23, 2020
Acquisition Criteria, page 93
1. We note your response
to comment 2. Please revise to disclose, as indicated in your
response, that you are
not aware of and are unable to determine at this time the criteria on
which you would base
your decision regarding whether to engage in a business
combination that would
eliminate the high vote feature.
Renee Wilm
FirstName LastNameRenee Wilm
Liberty Media Acquisition Corporation
Comapany
January NameLiberty Media Acquisition Corporation
7, 2021
January
Page 2 7, 2021 Page 2
FirstName LastName
You may contact Peter McPhun at 202-551-3581 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jonathan Burr at 202-551-5833 or James Lopez at 202-551-3536 with any
other
questions.
Sincerely,
Division of Corporation
Finance
Office of Real Estate &
Construction