Leo Borchardt +44 20 7418 1334 leo.borchardt@davispolk.com davispolk.com |
Davis Polk & Wardwell London LLP 5 Aldermanbury Square London EC2V 7HR |
June 30, 2021
Re: | Target Global Acquisition I Corp. |
Registration Statement on Form S-1
Filed March 1, 2021
File No. 333-253732
Ms. Julia Griffith
Mr. Justin Dobbie
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-4628
Ladies and Gentlemen:
On behalf of our client, Target Global Acquisition I Corp., a Cayman exempted company (the Company), we are responding to the comment from the Staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission) relating to the Companys Registration Statement on Form S-1 (the Registration Statement) contained in the Staffs letter dated March 26, 2021 (the Comment Letter). In response to the comment set forth in the Comment Letter, the Company has revised the Registration Statement and is filing publicly amendment no. 1 to the Registration Statement (the Amendment No. 1) together with this response letter. The Amendment No. 1 also contains certain additional updates and revisions.
Set forth below is the Companys response to the Staffs comment. For convenience, the Staffs comment is repeated below in italics, followed by the Companys response to the comment as well as a summary of the responsive actions taken. We have included the page numbers to refer to the location in the Amendment No. 1 where the revised language addressing this comment appears.
Registration Statement on Form S-1
Summary
Forward purchase agreement, page 19
1. Please identify the FPA Purchaser here and describe the specific nature of the purchasers affiliation with your sponsor. Please also disclose whether or not the forward purchase shares are eligible to vote on the initial business combination or any other matter prior to the consummation of the initial business combination.
Response: | The Company respectfully acknowledges the Staffs comment and has revised the disclosure on pages 19, 20, 39, 81 and 82. |
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Davis Polk & Wardwell London LLP is a limited liability partnership formed under the laws of the State of New York, USA and is authorised and regulated by the Solicitors Regulation Authority with registration number 566321.
Davis Polk includes Davis Polk & Wardwell LLP and its associated entities
To the extent that you have any questions regarding the response contained in this letter, please do not hesitate to contact me at +44 20 7418 1334 or leo.borchardt@davispolk.com. Thank you for your time and attention.
Sincerely, |
/s/ Leo Borchardt |
Leo Borchardt, Esq. |
cc: Shmuel Chafets, Chief Executive Officer
Heiko Dimmerling, Chief Financial Officer
Target Global Acquisition I Corp.
June 30, 2021 | 2 |