Tuatara Capital Acquisition Corporation
655 Third Avenue, 8th Floor
New York, New York 10017
May 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
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Attention:
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Dave Edgar
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| Kathleen Collins | |
| Edwin Kim | |
| Larry Spirgel |
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Re:
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Tuatara Capital Acquisition Corporation
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| Registration Statement on Form S-4 | ||
| File No. 333-262628 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tuatara Capital Acquisition Corporation, a Cayman Islands exempted company (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form
S-4 (File No. 333-262628), as amended, to 5:30 p.m. Eastern Time on May 16, 2022, or as soon as practicable thereafter.
The Registrant hereby authorizes Derek J. Dostal of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.
Please contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
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Very truly yours,
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/s/ Albert Foreman
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Chief Executive Officer, Tuatara Capital Acquisition Corporation
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cc:
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Derek J. Dostal, Davis Polk & Wardwell LLP
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Leonard Kreynin, Davis Polk & Wardwell LLP
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