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                           November 5, 2021

       Michelle Wilson
       Co-Chief Executive Officer
       Isos Acquisition Corporation
       55 Post Road West, Suite 200
       Westport, CT 06880

                                                        Re: Isos Acquisition
Corporation
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed November 1,
2021
                                                            File No. 333-258080

       Dear Ms. Wilson:

             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
October 29, 2021 letter.

       Amendment No. 3 to Registration Statement on Form S-4

       Legal Proceedings, page 188

   1.                                                   We are aware that
certain former employees of Bowlero have filed charges with the U.S.
                                                        Equal Employment
Opportunity Commission alleging certain unlawful employment
                                                        practices and
discrimination. Please advise what consideration you have given to
                                                        disclosing these
charges pursuant to Item 103 of Regulation S-K.
 Michelle Wilson
FirstName LastNameMichelle
Isos Acquisition Corporation Wilson
Comapany 5,
November   NameIsos
              2021 Acquisition Corporation
November
Page 2    5, 2021 Page 2
FirstName LastName
Covenant Compliance
Existing First Lien Credit Agreement, page 198

2.       We note your response to our prior comment number 6. Please tell us
and revise to
         disclose explicitly why a waiver was needed. If true, please revise to
disclose that you
         were not in compliance with or would not have been in compliance with
the
         covenants without the waiver and revise to disclose which exact
covenants you were not
         in compliance with. Additionally, please disclose what your First Lien
Leverage Ratio
         and Total Leverage Ratio were for the covenant period ending June 30,
2021.
3.       We note your response to our prior comment number 4. However, it
appears that you
         have only partially addressed our comment. Please revise to disclose
the amount or limit
         required for compliance with the Total Leverage Ratio covenant
calculated using
         Covenant Adjusted EBITDA.
Reconciliation of Net Income to Covenant Adjusted EBITDA, page 199

4.       We note your response to our prior comment number 5. Your response
states that
         "Covenant Adjusted EBITDA better reflects the Company   s ability to
generate cash from
         operations without the variability from changes in working capital."
This indicates that
         the measure is being used as a measure of liquidity. Additionally, the
measure is
         presented as a material term of your Existing First Lien Credit
Agreement, which
         directly impacts your liquidity. Accordingly, please revise to remove
         references to Covenant Adjusted EBITDA as a performance or
profitability measure and
         state explicitly that it is a liquidity measure.
5.       We note from your response to our prior comment number 5 and from your
revised
         disclosure that the lender temporarily replaced certain financial
covenants that were based
         on Covenant Adjusted EBITDA with separate liquidity tests including
maintaining total
         liquidity of not less than $20 million. Please revise to disclose any
other liquidity test
         requirements and explicitly state whether or not you are in compliance
with these
         requirements.
        You may contact Aamira Chaudhry at 202-551-3389 or Adam Phippen at
202-551-3336
if you have questions regarding comments on the financial statements and
related
matters. Please contact Donald Field at 202-551-3680 or Jacqueline Kaufman at
202-551-3797
with any other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services