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                              October 28, 2022

       G. Raymond Zage, III
       Chief Executive Officer
       Tiga Acquisition Corp.
       Ocean Financial Centre
       Level 40, 10 Collyer Quay, Singapore 049315

                                                        Re: Tiga Acquisition
Corp.
                                                            Amendment No. 5 to
Registration Statement on Form S-4
                                                            Filed October 24,
2022
                                                            Amendment No. 6 to
Registration Statement on Form S-4
                                                            Filed October 25,
2022
                                                            File No. 333-264902

       Dear G. Raymond Zage:

             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 Nos. 5 and 6 to Registration Statement Filed on Form S-4

       General

   1.                                                   We understand that
Credit Suisse, the lead underwriter in your SPAC IPO, has terminated
                                                        its relationship with
respect to the business combination transaction. To the extent you are
                                                        aware, disclose if
Credit Suisse intends to waive the deferred underwriting commissions
                                                        that would otherwise be
due to it upon the closing of the business combination. If
                                                        applicable, please
disclose how this waiver was obtained, why the waiver was agreed to,
                                                        and clarify the SPAC
s current relationship with Credit Suisse. If appropriate, revise your
                                                        pro forma financial
information and relevant disclosure referring to the payment of
                                                        deferred underwriting
commissions.
 G. Raymond Zage, III
FirstName LastNameG.
Tiga Acquisition Corp. Raymond Zage, III
Comapany
October 28,NameTiga
            2022     Acquisition Corp.
October
Page 2 28, 2022 Page 2
FirstName LastName
2.       Please describe what relationship existed between Credit Suisse and
Tiga after the close of
         the IPO, including any financial or merger-related advisory services
conducted by Credit
         Suisse. For example, clarify whether Credit Suisse had any role in the
identification or
         evaluation of business combination targets.
3.       Tell us whether Credit Suisse 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 Credit Suisse 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.
4.       Please tell us whether you are aware of any disagreements with Credit
Suisse regarding
         the disclosure in your registration statement. Further, to the extent
true, please add risk
         factor disclosure that clarifies that Credit Suisse 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 Credit Suisse is waiving such
fees and
         disclaiming responsibility for the Form S4 registration statement. If
applicable, clarify the
         unusual nature of such a fee waiver and the impact of it on the
evaluation of the business
         combination.
5.       If applicable, disclose whether Credit Suisse provided you with any
reasons for the fee
         waiver. If there was no dialogue and you did not seek out the reasons
why Credit
         Suisse was waiving deferred fees, despite already completing their
services, please
         indicate so in your registration statement. Further, if true, revise
the risk factor disclosure
         to explicitly clarify that Credit Suisse has performed all their
obligations to obtain the fee
         and therefore is gratuitously waiving the right to be compensated.
       You may contact Laura Veator, Senior Staff Accountant, at 202-551-3716
or Stephen
Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Kyle
Wiley, Staff
Attorney, at 202-344-5791 or Mitchell Austin, Staff Attorney, at 202-551-3574
with any other
questions.



                                                                 Sincerely,

                                                                 Division of
Corporation Finance
                                                                 Office of
Technology
cc:      Rod Miller