September 17, 2019

Luca Giacometti
Chairman and Chief Executive Officer
Galileo Acquisition Corp.
1049 Park Ave. 14A
New York, NY 10028

       Re: Galileo Acquisition Corp.
           Draft Registration Statement on Form S-1
           Submitted August 23, 2019
           CIK No. 0001784851

Dear Mr. Giacometti:

       We have reviewed your draft 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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form S-1

General

1.     Please supplementally provide us with copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
       not they retain copies of the communications.
 Luca Giacometti
FirstName LastNameLuca Giacometti
Galileo Acquisition Corp.
Comapany 17, 2019
September NameGalileo Acquisition Corp.
Page 2
September 17, 2019 Page 2
FirstName LastName
       You may contact James Giugliano at 202-551-3319 or Raj Rajan at
202-551-3388 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ronald (Ron) Alper at 202-551-3329 or Pam Howell at 202-551-3357 with
any other
questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Beverages,
Apparel and
                                                        Mining
cc:      Stuart Neuhauser