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                              January 15, 2021

       Harvey Schiller
       Chief Executive Officer
       Goal Acquisitions Corp.
       13001 W. Hwy 71
       Suite 201
       Austin TX 78738

                                                        Re: Goal Acquisitions
Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Filed December 21,
2020
                                                            File No. 377-03928

       Dear Mr. Schiller:

              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

       Cover Page

   1.                                                   We note your disclosure
that your anchor investor, Atalaya Capital Management, has
                                                        indicated an interest
to purchase 9.9% of the units in the offering. We also note that this
                                                        entity plans to
purchase an interest in your sponsor. Please clarify the percentage that will
                                                        be held by insiders if
the anchor investor makes this purchase. Additionally, please
                                                        disclose whether there
is a ceiling on the amount that may be purchased by the anchor
                                                        investor and quantify
any ceiling.
 Harvey Schiller
Goal Acquisitions Corp.
January 15, 2021
Page 2
Prospectus Summary, page 15

2.    You state that in the event the anchor investor acquires your securities
in this offering or
      after and votes them in favor of your initial business combination, a
smaller portion of
      affirmative votes from other public shareholders would be required to
approve your initial
      business combination. Please quantify the portion of affirmative votes
from other public
      shareholders that would be required to approve a business combination,
assuming the
      anchor investor purchases the maximum amount of shares in this offering
and votes in
      favor of such combination. In revising your disclosure, please also
quantify the impact of
      the representative's shares and provide risk factor disclosure, as
appropriate.
       You may contact Peter McPhun at 202-551-3581 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Maryse Mills-Apenteng at 202-551-3457
with any
other questions.



                                                            Sincerely,
FirstName LastNameHarvey Schiller
                                                            Division of
Corporation Finance
Comapany NameGoal Acquisitions Corp.
                                                            Office of Real
Estate & Construction
January 15, 2021 Page 2
cc:       Justin Anslow, Esq.
FirstName LastName