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                             September 21, 2022

       Shang Koo
       Chief Financial Officer
       Lanvin Group Holdings Ltd
       3701-02, Tower S2, Bund Finance Center
       600 Zhongshan Rd East No.2
       Shanghai, 200010, China

                                                        Re: Lanvin Group
Holdings Ltd
                                                            Amendment No. 2 to
Registration Statement on Form F-4
                                                            Filed on September
9, 2022
                                                            File No. 333-266095

       Dear Mr. Koo:

             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
September 1, 2022 letter.

       Amendment No. 2 to Form F-4 filed September 9, 2022

       General

   1.                                                   We note your response
to our prior comment 1. Please revise the applicable disclosure on
                                                        your cover page and
page 26 to ensure that the disclosure is consistent with the disclosure
                                                        you provide on page
124.
       Certain Unaudited Lanvin Group Prospective Financial Information, page
150

   2.                                                   We note your response
to our prior comment 3 and your amended disclosure on page 153
                                                        that the financial
projections of the potential new investments "were based on
                                                        management accounts and
projections provided by the sellers, as adjusted by Lanvin
 Shang Koo
Lanvin Group Holdings Ltd
September 21, 2022
Page 2
         Group based on its analysis and findings during the due diligence
process." Please expand
         to describe what adjustments Lanvin Group made to the financial
projections and the basis
         for such adjustments.
Comparative Share Information, page 263

3.       We note your response to our prior comment 6. Please revise your table
to include
         sufficient descriptions of the amounts, sources, and holders of
securities that are both
         included and excluded from the table, including what scenarios the
table assumes. In this
         regard, we note that the "Maximum Redemption Scenario" includes
19,452,157 shares
         redeemed of 45,000,000 shares outstanding, and that the Sponsor and
Directors will hold
         8,830,000 PCAC Class B Ordinary Shares of 11,014,375 PCAC Class B
Ordinary Shares
         held by the sponsor.
       You may contact Charles Eastman at (202) 551-3794 or Hugh West at (202)
551-3872 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Bradley Ecker at (202) 551-4985 or Erin Purnell at (202) 551-3454 with
any other
questions.



FirstName LastNameShang Koo                                   Sincerely,
Comapany NameLanvin Group Holdings Ltd
                                                              Division of
Corporation Finance
September 21, 2022 Page 2                                     Office of
Manufacturing
FirstName LastName