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                              May 11, 2022

       Fernando Cornejo
       Chief Executive Officer
       Kalera Public Ltd Co
       7455 Emerald Dunes Dr.
       Orlando, Florida 32822

                                                        Re: Kalera Public Ltd
Co
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed May 9, 2022
                                                            File No. 333-264422

       Dear Mr. Cornejo:

             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.

       Registration Statement on Form S-4 filed May 9, 2022

       Background of the Business Combination, page 145

   1.                                                   Please discuss the
potential impact on the transaction related to the resignation of BofA
                                                        Securities. For
example, if BofA Securities would have played a role in the closing, please
                                                        revise to identify the
party who will be filling BofA Securities    role.
       Kalera's Exploration of Strategic Alternatives Prior to Discussions with
Agrico, page 145

   2.                                                   Please disclose any
fees paid or due to BofA Securities in connection with their role as
                                                        a financial advisor to
Kalera. If any of these fees will be forfeited by their May 8,
                                                        2022 resignation,
please revise to disclose this information.
 Fernando Cornejo
FirstName  LastNameFernando  Cornejo
Kalera Public Ltd Co
Comapany
May        NameKalera Public Ltd Co
     11, 2022
May 11,
Page 2 2022 Page 2
FirstName LastName
General

3.       Please tell us whether BofA Securities was involved in the preparation
of any disclosure
         that is included in the registration statement, or material underlying
disclosure in the
         registration statement, including but not limited to the disclosure
beginning on page 156
         regarding the summary of the financial analyses prepared by Kalera
management and
         reviewed by the board of directors of Agrico or the projected
financial information of
         Kalera beginning on page 159. If BofA Securities was involved in
preparing this
         disclosure, please also include a risk factor describing their role in
connection with the
         preparation of the registration statement and the valuation of Kalera
and that they disclaim
         any liability in connection with such disclosure included in the
registration statement.
4.       Please disclose whether BofA Securities assisted in the preparation or
review of any
         materials reviewed by the Agrico board of directors or management as
part of their
         services to Kalera and whether BofA Securities has withdrawn its
association with those
         materials and notified Agrico of such disassociation.
5.       Please provide us with any correspondence between BofA Securities and
Kalera relating
         to BofA Securities' resignation.
6.       Please provide us with the engagement letter between Kalera and BofA
Securities. Please
         disclose any ongoing obligations of the Company pursuant to the
engagement letter that
         will survive the termination of the engagement, such as
indemnification provisions, and
         discuss the impacts of those obligations on the Company in the
registration statement.
7.       Please provide us with a letter from BofA Securities stating whether
they agree with the
         statements made in your prospectus related to their resignation and,
if not, stating the
         respects in which they do not agree. Please revise your disclosure
accordingly to reflect
         that you have discussed the disclosure with BofA Securities and they
either agree or do
         not agree with the conclusions and the risks associated with such
outcome. If BofA
         Securities does not respond, please revise your disclosure to indicate
you have asked and
         not received a response and include disclosure about such fact and the
risks to investors,
         including that there cannot be any inference drawn that BofA does not
disagree. Please
         revise the disclosure included accordingly.
       You may contact Julie Sherman at 202-551-3640 or Brian Cascio at
202-551-3676 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Tyler Howes at 202-551-3370 or Christopher Edwards at 202-551-6761 with
any
other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Life
Sciences
 Fernando Cornejo
Kalera Public Ltd Co
FirstName
May 11, 2022   LastNameFernando Cornejo
Comapany
Page    3      NameKalera Public Ltd Co
May 11, 2022 Page 3
cc:       David Dixter, Esq.
FirstName LastName