United States securities and exchange commission logo





                              March 17, 2021

       Tom Wasserman
       Chief Executive Officer
       Altimar Acquisition Corporation
       40 West 57th Street
       33rd Floor
       New York, NY 10019

                                                        Re: Altimar Acquisition
Corporation
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed February 25,
2021
                                                            File No. 333-251866

       Dear Mr. Wasserman:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 29, 2021 letter.

       Amendment No. 1 to Form S-4 filed February 25, 2021

       Q: Did The Altimar Board Obtain A Third-Party Valuation Or Fairness
Opinion..., page 19

   1.                                                   We note your response
to comment 38. We also note your disclosure in your Form S-1
                                                        (File No. 333-249368)
that, "[i]n the event we seek to complete our initial business
                                                        combination with a
company that is affiliated with our sponsor, officers or directors, we,
                                                        or a committee of
independent directors, will obtain an opinion from an independent
                                                        investment banking firm
or an independent accounting firm that our initial business
                                                        combination is fair to
our company from a financial point of view."

                                                        Considering the
discussions in your related party section and the disclosures in your initial
 Tom Wasserman
Altimar Acquisition Corporation
March 17, 2021
Page 2
         public offering, please provide us with your legal analysis as to how
you determined that
         an opinion from an independent investment banking firm or an
independent accounting
         firm is not required in connection with this business combination.
Note 3 Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet,
page 213

2.       Please revise adjustment (e) to discuss how you determined the value
of equity
         consideration for acquired stock and if this measurement represented
fair value or refer to
         the section of the filing that provides this information.
Owl Rock Non-GAAP Financial Measures, page 276

3.       You disclose that FRE and DE adjusts for performance income and
performance related
         compensation. However, the reconciliation on page 288 does not appear
to have any
         adjustments related to these items. Please advise or revise to clarify
your disclosure of
         FRE and DE to more clearly explain your adjustments and why they are
appropriate.
Owl Rock Operating Metrics - Assets Under Management, page 277

4.       Please refer to comment 29. In your AUM and FPAUM roll forwards, we
note you
         present changes on a net basis. Please revise each relevant roll
forward line item to
         provide additional detail of the change on a gross basis to the extent
material with specific
         attention to the    Net change to assets    line item.
Dyal Operating Metrics - Assets Under Management, page 305

5.       Please refer to comment 35. Please revise your AUM rollforward to
present the change in
         total commitments on a gross basis if materially different than your
current net basis
         presentation.
6.       Please refer to comment 35. Please revise your fee paying AUM
rollforward to present
         the change in fee paying investor capital base on a gross basis if
materially different to
         your current net basis presentation.
       You may contact Michael Volley at (202) 551-3437 or Amit Pande at (202)
551-3423 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eric Envall at (202) 551-3234 or Susan Block at (202) 551-3210 with any
other
questions.



FirstName LastNameTom Wasserman                                Sincerely,
Comapany NameAltimar Acquisition Corporation
                                                               Division of
Corporation Finance
March 17, 2021 Page 2                                          Office of
Finance
FirstName LastName