Mizuho Securities USA LLC

1271 Avenue of the Americas

New York, New York 10020

November 26, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Howard Efron

Jennifer Monick

Austin Wood

James Lopez

Re:    TLGY Acquisition Corporation

Registration Statement on Form S-1

Filed October 14, 2021, as amended

File No. 333-260242

Dear Mr. Efron, Ms. Monick, Mr. Wood and Mr. Lopez:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, which is acting as the representative of the underwriters of the offering, hereby joins in the request of TLGY Acquisition Corporation that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 3:00 p.m., Eastern time, on Tuesday, November 30, 2021, or as soon as thereafter practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that as of the date hereof, in excess of 150 copies of the Preliminary Prospectus dated November 17, 2021 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature page follows]

Very truly yours,
MIZUHO SECURITIES USA LLC
By:	/s/ Andy Laszlo
Name:	Andy Laszlo
Title:	Managing Director