Isos Acquisition Corporation
55 Post Road West, Suite 200
Westport, CT 06880
November 19, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C., 20549
Attention: Don Field
| Re: | Isos Acquisition Corporation |
Registration Statement on Form S-4
Filed July 22, 2021, as amended
File No. 333-258080
Dear Mr. Field:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Isos Acquisition Corporation hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Friday, November 19, 2021, or as soon as thereafter practicable.
We request that we be notified of such effectiveness by a telephone call to Javad Husain of Hughes Hubbard & Reed LLP at (857) 225-6204 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| /s/ Winston Meade | ||
| Name: | Winston Meade | |
| Title: | Chief Financial Officer | |
| cc: | Hughes Hubbard & Reed LLP |
Paul, Weiss, Rifkind, Wharton &
Garrison LLP
