Goldman Sachs & Co. LLC

200 West Street,

New York, New York 10282

January 5, 2021

VIA EMAIL & EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Electronics and Machinery

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sherry Haywood

Re: KL Acquisition Corp (the “Company”)

Registration Statement on Form S-1 (Registration No. 333-251398)

Dear Ms. Haywood:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby joins the request of KL Acquisition Corp that the effectiveness for the above-captioned Registration Statement on Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated by the Securities and Exchange Commission (the “Commission”) to 4:00 p.m. Eastern Time, on January 7, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that we expect to distribute approximately 2,250 copies of the preliminary prospectus dated December 30, 2020 (the “Preliminary Prospectus”) as of January 5, 2021 to prospective underwriters, dealers, institutional investors and others.

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

[Signature Page Follows]

Very truly yours,

GOLDMAN SACHS & CO. LLC

By:	/s/ Olympia McNerney
	Name: Olympia McNerney
	Title: Managing Director

[Signature Page to Acceleration Request Letter]