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                           November 16, 2021

       Barry Kostiner
       Chairman and CEO
       Sagaliam Acquisition Corp.
       1800 Avenue of the Stars, Suite 1475
       Los Angeles, CA 90067

                                                        Re: Sagaliam
Acquisition Corp
                                                            Amendment No. 2 to
Form S-1
                                                            Filed November 1,
2021
                                                            File No. 333-256473

       Dear Mr. Kostiner:

            We have reviewed your amended registration statement and have the
following
       comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Amendment No. 2 to Form S-1

       General

   1.                                                   Please update your
unaudited financial information to include the period ended September
                                                        30, 2021.
 Barry Kostiner
FirstName LastNameBarry
Sagaliam Acquisition Corp.Kostiner
Comapany 16,
November   NameSagaliam
              2021        Acquisition Corp.
November
Page 2    16, 2021 Page 2
FirstName LastName
       You may contact Becky Chow at 202-551-6524 or Amit Pande at 202-551-3423
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Todd Schiffman at 202-551-3491 or Erin Purnell at 202-551-3454 with any
other
questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Finance