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                               August 26, 2021

       Alexander Rossi
       Chief Executive Officer and Chairman
       LIV Capital Acquisition Corp. II
       Pedregal No. 24, Piso 6-601
       Col. Molino del Rey
       M  xico, CDMX, C.P. 11040

                                                        Re: LIV Capital
Acquisition Corp. II
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 30,
2021
                                                            CIK No. 0001875257

       Dear Mr. Rossi:

             We have conducted a limited review of your draft registration
statement. 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 this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1

       Capitalization, page 66

   1.                                                   We note that you are
offering 10,000,000 Class A ordinary shares as part of your initial
                                                        public offering of
units, but only show 9,601,670 Class A ordinary shares subject to
                                                        possible redemption in
your Capitalization table. Please tell us how you considered the
                                                        guidance in ASC
480-10-S99-3A, which requires securities that are redeemable for cash
                                                        or other assets to be
classified outside of permanent equity if they are redeemable (1) at a
                                                        fixed or determinable
price on a fixed or determinable date, (2) at the option of the holder,
                                                        or (3) upon the
occurrence of an event that is not solely within the control of the issuer, in
                                                        concluding that all
10,000,000 Class A ordinary shares were not required to be presented
                                                        outside of permanent
equity and part of shares subject to possible redemption.
 Alexander Rossi
LIV Capital Acquisition Corp. II
August 26, 2021
Page 2

        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.

        We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
registration statement. Refer to Rules 460 and 461 regarding requests for
acceleration.

       You may contact Paul Cline at 202-551-3851 or Wilson Lee at 202-551-3468
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Janice Adeloye at 202-551-3034 or Mary Beth Breslin at 202-551-3625 with any
other questions.



                                                             Sincerely,
FirstName LastNameAlexander Rossi
                                                             Division of
Corporation Finance
Comapany NameLIV Capital Acquisition Corp. II
                                                             Office of Real
Estate & Construction
August 26, 2021 Page 2
cc:       Derek Dostal
FirstName LastName