United States securities and exchange commission logo





                              March 23, 2021

       Roman Kirsch
       Chief Executive Officer
       Tio Tech A
       Unter den Linden 21
       10117 Berlin, Germany

                                                        Re: Tio Tech A
                                                            Registration
Statement on Form S-1
                                                            File February 22,
2021
                                                            File No. 333-253369

       Dear Mr. Kirsch:

              We have reviewed your 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.

       Registration Statement on Form S-1

       Expressions of Interest , page 21

   1.                                                   Please clarify whether
the 255,555 founder shares issuable to the anchor investors upon
                                                        the consummation of the
initial business combination will reduce founder shares to be
                                                        issued to the sponsor
at the time of the initial business combination or if such issuance
                                                        will be a separate
private placement of founder shares.
       Conflicts of Interest, page 155

   2.                                                   Please expand your
disclosure to explicitly identify the additional considerations as
                                                        conflicts of interest:
                                                            the difference in
investment per share paid by your founders;
                                                            the founder shares
will be worthless in the event a business combination is not
 Roman Kirsch
Tio Tech A
March 23, 2021
Page 2
              completed and you liquidate; and;
                one of your anchor investors is affiliated with Jan Beckers, a
member of your
              investment advisor board.

        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 Tracie Mariner at 202-551-3744 or Kevin Vaughn at
202-5513494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Dillon Hagius at 202-551-7976 or Suzanne Hayes at 202-551-3675 with any
other
questions.



FirstName LastNameRoman Kirsch                                Sincerely,
Comapany NameTio Tech A
                                                              Division of
Corporation Finance
March 23, 2021 Page 2                                         Office of Life
Sciences
FirstName LastName