United States securities and exchange commission logo





                     November 28, 2022

       Marvin Tien
       Chief Executive Officer
       Corner Growth Acquisition Corp.
       251 Lytton Avenue
       Suite 200
       Palo Alto, CA 94301

                                                        Re: Corner Growth
Acquisition Corp.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed November 7,
2022
                                                            File No. 001-39814

       Dear Marvin Tien:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Carl P. Marcellino,
Esq.