May 10, 2022

Office of Life Sciences

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3720

Re:    Kalera Public Ltd Co

Registration Statement on Form S-4

File No. 333-264422

Acceleration Request

Requested Date: May 12, 2022

Requested Time: 2:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Kalera Public Limited Company (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-264422) be accelerated by the Securities and Exchange Commission to 2:00 p.m. Washington D.C. time on May 12, 2022 or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to David Dixter of Milbank LLP at +44 20.7615.3120 and that such effectiveness also be confirmed in writing.

Very truly yours,

Kalera Public Ltd Co

/s/ Fernando Cornejo 

Fernando Cornejo

Director

cc:	David Dixter, Esq.
	Iliana Ongun, Esq.
	Milbank LLP
	Mitchell S. Nussbaum, Esq.
	Tahra Wright, Esq.
	Loeb & Loeb LLP
	Connor Manning, Esq.
	Arthur Cox LLP