Spring Valley Acquisition Corp. 

2100 McKinney Ave., Suite 1675 

Dallas, TX 75201

April 5, 2022

VIA EDGAR

Office of Manufacturing 

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Andi Carpenter Kevin Stertzel Erin Donahue Geoffrey Kruczek

Re: Spring Valley Acquisition Corp.
Registration Statement on Form S-4, as amended
File No. 333-262053

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Spring Valley Acquisition Corp. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on April 7, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Please contact Matthew R. Pacey, P.C., of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3786, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,

/s/ Christopher Sorrells

Christopher Sorrells

Chief Executive Officer