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                             April 20, 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. 3 to
Registration Statement on Form S-4
                                                            Filed April 12,
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 April
9, 2021 letter.

       Pre-effective Amendment No. 2 to the Form S-4 filed on April 12, 2021

       Note 3     Adjustments to Unaudited Pro Forma Condensed Combined Balance
Sheet, page 216

   1.                                                   We note your revised
disclosure for adjustment (p) and that based on an evaluation of the
                                                        facts and circumstances
and in contemplation of the guidance provided in ASC 805, you
                                                        have determined that
the modification would be to the benefit of Owl Rock as the
                                                        accounting acquirer.

                                                              Please tell us
the facts and circumstances evaluated related to the modification and
                                                            the relevant
accounting guidance that supports your determination that the
                                                            modification would
be to the benefit of Owl Rock as the accounting acquirer.
 Tom Wasserman
Altimar Acquisition Corporation
April 20, 2021
Page 2

                Please provide us an accounting analysis comparing the facts
and circumstances
              related to the modification to the factors noted in ASC
805-10-55-18 in determining
              if the modification was part of the business combination. Also,
tell us how you
              considered the guidance in ASC 805-10-55-24 through 55-26 in your
accounting
              determination.
2.       We note your revised disclosure for adjustment (p) and disclosure
related to adjustment
         (q). Please revise to clarify how the Dyal Award Units impact the
amount of Seller
         Earnout Securities issued to each entity.
       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
April 20, 2021 Page 2                                         Office of Finance
FirstName LastName