NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on December 27, 2022, pursuant to the provisions of Rule 12d2-2 (a). [ X ] 17 CFR 240.12d2-2(a)(1) That the entire class of this security was called for redemption, maturity or retirement on December 16, 2022; appropriate notice thereof was given; funds sufficient for the payment of all such securities were deposited with an agency authorized to make such payment; and such funds were made available to security holders on December 16, 2022. Simon Property Group Acquisition Holdings, Inc. announced that, due to its anticipated inability to consummate an initial business combination within the period required by its Amended and Restated Certificate of Incorporation, the Company intends to dissolve and liquidate and will redeem all of its outstandingUnits, each consisting of one share of Class A common stock and one-fifth of one redeemable warrant and Class A Common Stock, at a per share redemption price of approximately $10.00. The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on December 16, 2022.