United States securities and exchange commission logo
November 16, 2021
Barry Kostiner
Chairman and CEO
Sagaliam Acquisition Corp.
1800 Avenue of the Stars, Suite 1475
Los Angeles, CA 90067
Re: Sagaliam
Acquisition Corp
Amendment No. 2 to
Form S-1
Filed November 1,
2021
File No. 333-256473
Dear Mr. Kostiner:
We have reviewed your amended registration statement and have the
following
comment.
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 our comment, we may have additional comments.
Amendment No. 2 to Form S-1
General
1. Please update your
unaudited financial information to include the period ended September
30, 2021.
Barry Kostiner
FirstName LastNameBarry
Sagaliam Acquisition Corp.Kostiner
Comapany 16,
November NameSagaliam
2021 Acquisition Corp.
November
Page 2 16, 2021 Page 2
FirstName LastName
You may contact Becky Chow at 202-551-6524 or Amit Pande at 202-551-3423
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Todd Schiffman at 202-551-3491 or Erin Purnell at 202-551-3454 with any
other
questions.
Sincerely,
Division of Corporation
Finance
Office of Finance