0001493152-21-031822.txt : 20220120 0001493152-21-031822.hdr.sgml : 20220120 20211217130809 ACCESSION NUMBER: 0001493152-21-031822 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sagaliam Acquisition Corp CENTRAL INDEX KEY: 0001855351 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11835 W. OLYMPIC BLVD, SUITE 1150E CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 8453230434 MAIL ADDRESS: STREET 1: 11835 W. OLYMPIC BLVD, SUITE 1150E CITY: LOS ANGELES STATE: CA ZIP: 90064 CORRESP 1 filename1.htm

SAGALIAM ACQUISITION CORP.

1800 Avenue of the Stars, Suite 1475

Los Angeles, CA 90067

Telephone: (213) 616-0011

December 17, 2021

VIA EDGAR

Mr. Todd Schiffman

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:	Sagaliam Acquisition Corp. Registration Statement on Form S-1 Filed May 25, 2021, as amended File No. 333-256473

Dear Mr. Schiffman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sagaliam Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5 p.m. EST on December 20, 2021, or as soon as thereafter practicable.

[signature page follows]

	Very truly yours,

	/s/ Barry Kostiner
	Barry Kostiner
	Chief Executive Officer

cc:	Mayer Brown LLP
	Loeb & Loeb LLP