April 6, 2020

Michael Hermansson
Chief Executive Officer
byNordic Acquisition Corp
c/o Pir 29
Einar Hansens Esplanad 29
211 13 Malm , Sweden

       Re: byNordic Acquisition Corp
           Draft Registration Statement on Form S-1
           Submitted on March 10, 2020
           CIK No. 0001801417

Dear Mr. Hermansson:

       We have reviewed your draft registration statement and have the
following comment. In
our comment, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to this comment
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1 submitted on March 10, 2020

Signatures, page II-8

1.     Please revise to have your principal accounting officer or controller
sign the registration
       statement. If someone has signed in more than one capacity, indicate
each capacity in
       which he or she has signed. Refer to Instructions for Signatures on Form
S-1.




       You may contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
 Michael Hermansson
byNordic Acquisition Corp
April 6, 2020
Page 2

contact Ronald Alper at 202-551-3329 or David Link at 202-551-3356 with any
other questions.



FirstName LastNameMichael Hermansson                     Sincerely,
Comapany NamebyNordic Acquisition Corp
                                                         Division of
Corporation Finance
April 6, 2020 Page 2                                     Office of Real Estate
& Construction
FirstName LastName