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                            July 27, 2020

       Vivek Ranadive
       Chairman and Co-Chief Executive Officer
       BowX Acquisition Corp.
       2400 Sand Hill Rd Suite 200
       Menlo Park, CA 94025

                                                        Re: BowX Acquisition
Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed July 17, 2020
                                                            File No. 333-239941

       Dear Mr. Ranadive:

              We have reviewed your 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.

       Registration Statement on Form S-1

       Summary
       Proposed Business
       Our Management Team, page 2

   1.                                                   You disclose here and
throughout your prospectus that your management team consists of
                                                        seasoned investors and
industry executives with an extensive track record of identifying,
                                                        building, operating,
advising, and investing in technology, media and
                                                        telecommunications
("TMT") businesses. However, it does not appear that your
                                                        management team has
experience in the media and telecommunications industries based
                                                        on the biographical
disclosure provided in your prospectus. Please revise your disclosure
                                                        to describe this
experience or advise.
 Vivek Ranadive
BowX Acquisition Corp.
July 27, 2020
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Robert Babula, Staff Accountant, at 202-551-3339 or
Sondra Snyder,
Staff Accountant, at 202-551-3332 if you have questions regarding comments on
the financial
statements and related matters. Please contact Irene Barberena-Meissner, Staff
Attorney, at 202-
551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584 with any other
questions.



                                                           Sincerely,
FirstName LastNameVivek Ranadive
                                                           Division of
Corporation Finance
Comapany NameBowX Acquisition Corp.
                                                           Office of Energy &
Transportation
July 27, 2020 Page 2
cc:       Jeffrey M. Gallant, Esq.
FirstName LastName