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                                August 23, 2023

       Cecil Magpuri
       Chief Executive Officer
       Falcon's Beyond Global, Inc.
       6996 Piazza Grande Avenue, Suite 301
       Orlando, FL 32835

                                                        Re: Falcon's Beyond
Global, Inc.
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed August 14,
2023
                                                            File No. 333-269778

       Dear Cecil Magpuri:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form S-4

       Risk Factors
       After the completion of the Strategic Investment..., page 24

   1.                                                   Where you address
conflicts of interest in this risk factor, revise to address the conflict of
                                                        interest presented by
the QIC Priority Commitment.
       Information About the Company
       Recent Developments, page 204

   2.                                                   Your disclosure
indicates that on July 27, 2023, the Company entered into the Strategic
                                                        Investment and
Subscription Agreement with Qiddiya Investment Company (   QIC   ), and
                                                        its affiliates. Please
explain why the impact of these transactions has not been given effect
                                                        in the Pro Forma
Financial Information included on pages 76 through 93 of the filing
 Cecil Magpuri
Falcon's Beyond Global, Inc.
August 23, 2023
Page 2
      pursuant to the guidance in Rule 11-01(a)(8) of Regulation S-X. Also,
please revise to
      disclose the nature and terms of these transactions and the related
agreements in a
      subsequent events note to the Company's financial statements as required
by ASC 855-10-
      50.
General

3.    Throughout your filing where you discuss the Strategic Investment, revise
to include more
      detail regarding the Company Talent Incentive Program, including that it
must include
      either (i) an equity pool equal to approximately 10% of FCG's issued and
outstanding
      equity or (ii) a cash bonus pool equal to $12.0 million (i.e., the
remaining $12.0 million of
      the $30.0 million investment).
        You may contact Ta Tanisha Meadows at 202-551-3322 or Linda Cvrkel at
202-551-
3813 if you have questions regarding comments on the financial statements and
related
matters. Please contact Taylor Beech at 202-551-4515 or Dietrich King at
202-551-8071 with
any other questions.



                                                            Sincerely,
FirstName LastNameCecil Magpuri
                                                            Division of
Corporation Finance
Comapany NameFalcon's Beyond Global, Inc.
                                                            Office of Trade &
Services
August 23, 2023 Page 2
cc:       Joel Rubinstein, Esq.
FirstName LastName