CLEARY GOTTLIEB STEEN & HAMILTON LLP   One Liberty Plaza New York, NY 10006-1470 T: +1 212 225 2000 F: +1 212 225 3999   clearygottlieb.com   WASHINGTON, D.C. • PARIS • BRUSSELS • LONDON • MOSCOW FRANKFURT • COLOGNE • ROME • MILAN • HONG KONG BEIJING • BUENOS AIRES • SAO PAULO • ABU DHABI • SEOUL   D: +1 212 225 2704 abrenneman@cgsh.com STEVEN M. LOEB
CRAIG B. BROD NICOLAS GRABAR
DAVID E. BRODSKY
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MICHAEL A. GERSTENZANG
LEV L. DASSIN JORGE U. JUANTORENA
MICHAEL D. WEINBERGER
DAVID LEINWAND DIANA L. WOLLMAN JEFFREY A. ROSENTHAL
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JAMES E. LANGSTON
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KIMBERLY R. SPOERRI
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AUDRY X. CASUSOL
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MAURICE R. GINDI
KATHERINE R. REAVES RAHUL MUKHI ELANA S. BRONSON MANUEL SILVA KYLE A. HARRIS LINA BENSMAN ARON M. ZUCKERMAN
KENNETH S. BLAZEJEWSKI
MARK E. MCDONALD F. JAMAL FULTON     RESIDENT PARTNERS   SANDRA M. ROCKS JUDITH KASSEL PENELOPE L. CHRISTOPHOROU
BOAZ S. MORAG MARY E. ALCOCK HEIDE H. ILGENFRITZ
ANDREW WEAVER HELENA K. GRANNIS JOHN V. HARRISON LAURA BAGARELLA JONATHAN D.W. GIFFORD
SUSANNA E. PARKER DAVID W.S. YUDIN     RESIDENT COUNSEL   LOUISE M. PARENT     OF COUNSEL

September 3, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.

20549

Re: Confidential Submission of Draft Registration Statement on Form S-1

Ladies and Gentlemen,

Our client, TLGY Acquisition Corporation, a Cayman Islands exempted company (the “Registrant”), has submitted a draft Registration Statement on Form S-1 (the “Draft Registration Statement”) to the staff of the U.S. Securities and Exchange Commission (the “Commission”) for confidential nonpublic review. The Draft Registration Statement relates to a proposed initial public offering and listing of the Registrant’s units, each consisting of one Class A ordinary share and one-half of one redeemable warrant. The Registrant confirms that it is an “emerging growth company” pursuant to the Jumpstart Our Business Startups Act of 2012 and is confidentially submitting the Draft Registration Statement to the Commission in accordance therewith. The Registrant also confirms that it will publicly file the registration statement and the nonpublic draft registration statements previously submitted on a confidential basis at least 15 days prior to any road show in connection with the offering.

Please contact me if you have any questions about this confidential submission.

(Signature page follows)

Cleary Gottlieb Steen & Hamilton LLP or an affiliated entity has an office in each of the cities listed above.

Sincerely yours,

/s/ Adam J. Brenneman

Adam J. Brenneman

cc:	Jin-Goon Kim
	Chairman and Chief Executive Officer, TLGY Acquisition Corporation
	Adam Fleisher, Esq.
	Cleary Gottlieb Steen & Hamilton LLP
	Shuang Zhao, Esq.
	Cleary Gottlieb Steen & Hamilton LLP