EARLYBIRDCAPITAL, INC.

366 Madison Avenue | 8th Floor

New York, NY 10017

October 15, 2019

VIA EDGAR

Securities and Exchange Commission

Office of Beverages, Apparel and Mining
100 F. Street, N.E.
Washington, D.C. 20549

Attn: Pam Howell

Re: Galileo Acquisition Corp. (the "Company") Registration Statement on Form S-1 (File No. 333-234049) (the "Registration Statement")

Dear Ms. Howell:

In connection with the Registration Statement on Form S-1 of Galileo Acquisition Corp., the undersigned, which is acting as the representative of the underwriters of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 4:00 p.m. on Thursday, October 17, 2019 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Act”).

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, 544 copies of the Preliminary Prospectus dated October 2, 2019 have been distributed to prospective underwriters, dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities and Exchange Act of 1934, as amended.

Very truly yours,
EARLYBIRDCAPITAL, INC.
By:	/s/ Steven Levine
Name:	Steven Levine
Title:	CEO