Galileo Acquisition Corp.
1049 Park Avenue, 14A
New York, NY 10028
(347) 517-1041
October 15, 2019
VIA EDGAR
Mr. James Guigliano
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
| Re: | Galileo Acquisition Corp. |
| Registration Statement on Form S-1 | |
| Filed October 2, 2019, as amended | |
| File No. 333-234049 |
Dear Mr. Guigliano:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Galileo Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4 p.m. EST on Thursday, October 17, 2019, or as soon as thereafter practicable.
| Very truly yours, | ||
| /s/ Luca Giacometti | ||
| Luca Giacometti | ||
| Chief Executive Officer | ||
| cc: | Ellenoff Grossman & Schole LLP |