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                             December 22, 2022

       Rafael Museri
       Chief Executive Officer
       Selina Hospitality PLC
       6th Floor, 2 London Wall Place
       Barbican, London EC2Y 5AU
       England

                                                        Re: Selina Hospitality
PLC
                                                            Registration
Statement on Form F-1
                                                            Filed November 30,
2022
                                                            File No. 333-268587

       Dear Rafael Museri:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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 F-1

       General

   1.                                                   Revise your prospectus
to disclose the price that each selling securityholder paid for the
                                                        securities being
registered for resale. Please highlight any differences in the current
                                                        trading price, the
prices that the Sponsor, private placement investors, PIPE investors and
                                                        other selling
securityholders acquired their shares and warrants, and the price that the
                                                        public securityholders
acquired their shares and warrants. Disclose that while
                                                        the Sponsor, private
placement investors, PIPE investors and other selling securityholders
                                                        may experience a
positive rate of return based on the current trading price, the public
                                                        securityholders may not
experience a similar rate of return on the securities they
                                                        purchased due to
differences in the purchase prices and the current trading price. Also
 Rafael Museri
FirstName LastNameRafael  Museri
Selina Hospitality PLC
Comapany22,
December  NameSelina
              2022     Hospitality PLC
December
Page 2    22, 2022 Page 2
FirstName LastName
         disclose the potential profit the selling securityholders will earn
based on the current
         trading price. Lastly, include appropriate risk factor disclosure.
Cover Page

2.       For each of the securities being registered for resale, please
disclose the price that the
         selling securityholders paid for such securities.
3.       Please clarify your disclosure in the fifth paragraph by specifically
disclosing the exercise
         price of the warrants compared to the market price of the underlying
security. As the
         warrants are currently out the money, disclose the likelihood that
warrant holders will not
         exercise their warrants. Provide similar disclosure in the prospectus
summary, risk
         factors, MD&A and use of proceeds sections and disclose that cash
proceeds associated
         with the exercises of the warrants are dependent on the stock price.
As applicable,
         describe the impact on your liquidity and update the discussion on the
ability of your
         company to fund your operations on a prospective basis with your
current cash on hand.
4.       We note the significant number of redemptions of the BOA Class A
common stock in
         connection with your business combination and that the shares being
registered for resale
         will constitute a considerable percentage of your public float. Please
disclose whether the
         shares being registered for resale were purchased by the selling
securityholders for prices
         below the current market price of the Ordinary Shares and describe the
negative impact
         sales of these shares could have on the public trading price of the
Ordinary Shares.
Risk Factors, page 10

5.       Please revise your risk factor on page 35 clarifying the negative
pressure potential sales of
         shares pursuant to this registration statement could have on the
public trading price of the
         Ordinary Shares. To illustrate this risk, disclose the purchase price
of the securities being
         registered for resale and the percentage that these shares currently
represent of the total
         number of shares outstanding.
6.       You state on page 41 that    [f]uture resales of Ordinary Shares
and/or Warrants may cause
         the market price of such securities to drop significantly . . ." This
statement should be
         updated given that this prospectus is facilitating those sales.
MD&A, page 64

7.       In light of the significant number of redemptions and the unlikelihood
that the company
         will receive significant proceeds from exercises of the warrants
because of the disparity
         between the exercise price of the warrants and the current trading
price of the Ordinary
         Shares, expand your discussion of capital resources to address any
changes in the
         company   s liquidity position since the business combination. If the
company is likely to
         have to seek additional capital, discuss the effect of this offering
on the company   s ability
         to raise additional capital.
 Rafael Museri
Selina Hospitality PLC
December 22, 2022
Page 3

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Ruairi Regan at 202-551-3269 or Brigitte Lippmann at
202-551-3713 with
any questions.



                                                           Sincerely,
FirstName LastNameRafael Museri
                                                           Division of
Corporation Finance
Comapany NameSelina Hospitality PLC
                                                           Office of Real
Estate & Construction
December 22, 2022 Page 3
cc:       Benjamin Stein
FirstName LastName