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                             May 13, 2022

       Albert Foreman
       Chief Executive Officer
       Tuatara Capital Acquisition Corporation
       655 Third Avenue, 8th Floor
       New York, NY 10017

                                                        Re: Tuatara Capital
Acquisition Corporation
                                                            Amendment No. 5 to
Registration Statement on Form S-4
                                                            Filed May 12, 2022
                                                            File No. 333-262628

       Dear Mr. Foreman:

             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. 5 to Registration Statement on Form S-4

       Risk Factors, page 58

   1.                                                   Include a separately
captioned risk factor highlighting the potential conflicts of interest
                                                        involving Cantor
Fitzgerald due to its dual role as financial advisor to the Company in the
                                                        merger transaction and
financier as part of the Cantor Equity Financing, if the merger is
                                                        consummated.
       General

   2.                                                   We understand that J.P.
Morgan Securities LLC, the lead underwriter in your SPAC IPO,
                                                        intends on waiving its
deferred underwriting commissions as part of the closing of the
                                                        Business Combination.
Please disclose how this waiver was obtained, why the waiver
                                                        was agreed to, and
clarify the current relationship with J.P. Morgan Securities and
 Albert Foreman
Tuatara Capital Acquisition Corporation
May 13, 2022
Page 2
      Tuatara. Please also revise your pro forma financial information and
relevant disclosure
      referring to the payment of deferred underwriting commissions.
3.    Please describe what relationship existed between J.P. Morgan Securities
and Tuatara
      after the close of the IPO, including any financial or merger-related
advisory services. We
      note that J.P. Morgan is not described in the Background of the Business
Combination, so
      it is not clear if they had any role in the identification or evaluation
of business
      combination targets. We note that your underwriting agreement for the
SPAC IPO
      required you to provide notice to the underwriters    representatives and
their counsel upon
      the engagement of any investment banking, financial, advisory or
consulting services for
      merger and acquisition-related services.
4.    Tell us whether J.P. Morgan Securities was involved in the preparation of
any disclosure
      that is included in the Form S-4 registration statement, including any
analysis
      underlying disclosure in the registration statement. If so, clarify their
involvement,
      whether they have retracted any work product associated with the
transaction, and the risk
      of such withdrawal and reliance on their expertise. Further, please
clarify that J.P.
      Morgan claims no role in the SPAC   s business combination transaction
and has
      affirmatively disclaimed any responsibility for any of the disclosure in
this registration
      statement.
5.    Please tell whether you are aware of any disagreements with J.P. Morgan
Securities
      regarding the disclosure in your registration statement. Further, please
add a risk factor
      that clarifies that J.P. Morgan Securities was to be compensated, in
part, on a deferred
      basis for its underwriting services in connection with the SPAC IPO and
such services
      have already been rendered, yet J.P. Morgan Securities will waives such
fees and disclaim
      responsibility for the Form S-4 registration statement. Clarify the
unusual nature of such a
      fee waiver and the impact of it on the evaluation of the business
combination.
        You may contact Dave Edgar, Senior Staff Accountant, at (202) 551-3459
or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions
regarding comments
on the financial statements and related matters. Please contact Edwin Kim,
Staff Attorney, at
(202) 3297 or Larry Spirgel, Office Chief, at (20) 551-3815 with any other
questions.



                                                           Sincerely,
FirstName LastNameAlbert Foreman
                                                     Division of Corporation
Finance
Comapany NameTuatara Capital Acquisition Corporation
                                                     Office of Technology
May 13, 2022 Page 2
cc:       Leonard Kreynin, Esq.
FirstName LastName