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                           July 24, 2023

       Howard Lutnick
       Chief Executive Officer
       CF Acquisition Corp. VIII
       110 East 59th Street
       New York, NY 10022

                                                        Re: CF Acquisition
Corp. VIII
                                                            Amendment No. 2 to
Preliminary Proxy Statement on Schedule 14A
                                                            Filed July 17, 2023
                                                            File No. 001-40206

       Dear Howard Lutnick:

              We have reviewed your July 14, 2023 response to our comment
letter and have the
       following comment. 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 comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       May 25, 2023 letter.

       Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A Filed
July 17, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations of
       XBP Europe
       Results of Operations
       Three Months Ended March 31, 2023 Compared to Three Months Ended March
31, 2022, page
       205

   1.                                                   Please address the
following:
                                                            Provide further
insight in regard to the reductions in revenues attributable to lower
                                                            volumes. Discuss
whether this is a known trend and your expectations of this
                                                            continuing or
improving. Refer to Item 303(b)(2)(ii) of Regulation S-K.
                                                            Given the
percentage decrease in revenue outpaced the percentage decrease in cost of
                                                            revenue for the
quarter ended March 31, 2023 and cost of revenue as a percentage of
 Howard Lutnick
CF Acquisition Corp. VIII
July 24, 2023
Page 2
          revenue for the same quarter increased 9.4% compared to the
comparative prior
          period, revise to provide the underlying trends, factors, events, or
transactions that
          caused the change in the relationship between costs and revenues, and
expand on how
          the revenue mix affected the changes in cost of revenue.

       You may contact Stephen Kim at 202-551-3291 or Rufus Decker at
202-551-3769 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with
any other
questions.



                                                          Sincerely,
FirstName LastNameHoward Lutnick
                                                          Division of
Corporation Finance
Comapany NameCF Acquisition Corp. VIII
                                                          Office of Trade &
Services
July 24, 2023 Page 2
cc:       Gary Simon
FirstName LastName