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                     February 28, 2023

       Jerome Letter
       Chief Financial Officer
       Corner Growth Acquisition Corp. 2
       251 Lytton Avenue, Suite 200
       Palo Alto, CA 94301

                                                        Re: Corner Growth
Acquisition Corp. 2
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed February 16,
2023
                                                            File No. 001-40510

       Dear Jerome Letter:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Nanette C. Heide, Esq.