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                             June 11, 2021

       Abidali Neemuchwala
       Chairman and Chief Executive Officer
       Compass Digital Acquisition Corp.
       3626 N Hall St, Suite 910
       Dallas, Texas 75219

                                                        Re: Compass Digital
Acquisition Corp.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Confidentially
Submitted May 25, 2021
                                                            CIK No. 0001851909

       Dear Mr. Neemuchwala:

             We have reviewed your amended 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.

       Amendment No. 1 to Draft Registration Statement Confidentially Submitted
May 25, 2021

       Cover Page

   1.                                                   Please dislcose on the
cover page that if each of the anchor investors purchases the full
                                                        9.9% of the units it
has expressed an interest in purchasing, the anchor investors would
                                                        own in the aggregate
approximately 17.19% of the outstanding ordinary shares following
                                                        this offering (or
approximately 15.10% of the outstanding ordinary shares if the
                                                        underwriters
over-allotment option is exercised in full).
       Principal Shareholders, page 133

   2.                                                   Please disclosure the
natural person or persons who exercise sole or shared voting and/or
                                                        dispositive power with
respect to the shares held by Apollo Capital Management and
 Abidali Neemuchwala
Compass Digital Acquisition Corp.
June 11, 2021
Page 2
      Meteora Capital Partners, LP, or tell us why such disclosure is not
required.

       You may contact Laura Veator, Senior Staff Accountant, at (202) 551-3716
or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Katherine Wray, Staff
Attorney, at (202) 551-3483 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                            Sincerely,
FirstName LastNameAbidali Neemuchwala
                                                            Division of
Corporation Finance
Comapany NameCompass Digital Acquisition Corp.
                                                            Office of
Technology
June 11, 2021 Page 2
cc:       Louis Goldberg
FirstName LastName