NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on January 30, 2023, pursuant to the provisions of Rule 12d2-2 (a).

[ X ] 17 CFR 240.12d2-2(a)(1) That the entire class of this security was called for redemption, maturity or retirement on January 18, 2023; appropriate notice thereof was given; funds sufficient for the payment of all such securities were deposited with an agency authorized to make such payment; and such funds were made available to security holders on January 18, 2023.

Fortress Capital Acquisition Corp. announced that, due to its anticipated inability to consummate an initial business combination within the period required by its Amended and Restated Certificate of Incorporation, the Company intends to dissolve and liquidate and will redeem all of its outstanding Units, each consisting of one Class A ordinary share and one-fifth of one Warrant and its Class A Common Shares, at a per share redemption price of Approximately USD $10.14.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on January 17, 2023.