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                              January 14, 2021

       Jeffrey D. Warshaw
       Chief Executive Officer
       Virtuoso Acquisition Corp.
       180 Post Road East
       Westport, CT 06880

                                                        Re: Virtuoso
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 11,
2021
                                                            File No. 333-251781

       Dear Mr. Warshaw:

             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 Registration Statement on Form S-1

       Exhibit 4.4, page II-7

   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
 Jeffrey D. Warshaw
Virtuoso Acquisition Corp.
January 14, 2021
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.
       You may contact Joanna Lam, Staff Accountant, at (202) 551-3476 or Raj
Rajan, Staff
Accountant, at (202) 551-3388 if you have questions regarding comments on the
financial
statements and related matters. Please contact Anuja A. Majmudar,
Attorney-Adviser, at (202)
551-3844 or, in her absence, Karina Dorin, Attorney-Adviser, at (202) 551-3763
with any other
questions.



                                                           Sincerely,
FirstName LastNameJeffrey D. Warshaw
                                                           Division of
Corporation Finance
Comapany NameVirtuoso Acquisition Corp.
                                                           Office of Energy &
Transportation
January 14, 2021 Page 2
cc:       Tamar Donikyan
FirstName LastName