CORRESP 1 filename1.htm

 

SAGALIAM ACQUISITION CORP.

1800 Avenue of the Stars, Suite 1475

Los Angeles, CA 90067

Telephone: (213) 616-0011

 

December 17, 2021

 

VIA EDGAR

 

Mr. Todd Schiffman

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:

Sagaliam Acquisition Corp.

Registration Statement on Form S-1

Filed May 25, 2021, as amended

File No. 333-256473

 

Dear Mr. Schiffman:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sagaliam Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5 p.m. EST on December 20, 2021, or as soon as thereafter practicable.

 

[signature page follows]

 

 
 

 

  Very truly yours,
   
  /s/ Barry Kostiner
  Barry Kostiner
  Chief Executive Officer

 

cc: Mayer Brown LLP
  Loeb & Loeb LLP