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                           August 31, 2021

       Alberto Recchi
       Chief Financial Officer
       Galileo Acquisition Corp.
       1049 Park Ave. 14A
       New York, NY 10028

                                                        Re: Galileo Acquisition
Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed August 16,
2021
                                                            File No. 333-256935

       Dear Mr. Recchi:

             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. 2 to Registration Statement on Form S-4

       Comparative Per Share Information, page 52

   1.                                                   We note your amended
disclosure of pro forma combined company common stock at June
                                                        30, 2021 per page 193
now excludes the 3.47 million shares subject to the Earnout
                                                        Terms as the earnout
contingencies have not yet been met, without similarly updating the
                                                        pro forma book value
per share amounts assuming minimum and maximum redemption at
                                                        June 30, 2021 herein.
Additionally for the pro forma periods presented, the related pro
                                                        forma weighted average
shares outstanding of non-redeemable ordinary/ common shares
                                                        assuming minimum and
maximum redemptions herein appear to also include shares
                                                        subject to the earnout,
which were excluded in the downward revision of such weighted
                                                        average shares in your
unaudited pro forma condensed combined statements of
                                                        operations. Please
revise or advise.
 Alberto Recchi
Galileo Acquisition Corp.
August 31, 2021
Page 2
Galileo Acquisition Corp.
Condensed Consolidated Statements of Changes in Shareholders' Equity, page F-28

2.       We note you present Net income totaling $1.03 million for the six
months ended June 30,
         2021, which does not reconcile to interim Net loss totaling $11.3
million for the
         same interim period per the condensed consolidated statements of
operations, and appears
         inconsistent with your Form 10-Q for the interim period ended June 30,
2021 filed on
         August 13, 2021. Your activity for the six months ended June 30, 2020
similarly does not
         reconcile between financial statements. Please amend to revise or
advise.
       You may contact Beverly Singleton at 202-551-3328 or Mark Rakip at
202-551-3573 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Erin Purnell at 202-551-3454 or Asia Timmons-Pierce at 202-551-3754
with any other
questions.



FirstName LastNameAlberto Recchi                            Sincerely,
Comapany NameGalileo Acquisition Corp.
                                                            Division of
Corporation Finance
August 31, 2021 Page 2                                      Office of
Manufacturing
FirstName LastName