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Telephone: +852 3761 3300

Facsimile: +852 3761 3301

www.kirkland.com

Steve Lin

To Call Writer Directly

+86 1057379315

steve.lin@kirkland.com

September 11, 2023

CONFIDENTIAL

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Amy Geddes

Lyn Shenk

Kate Beukenkamp

Lilyanna Peyser

Re:

MoneyHero Limited (CIK 0001974044)

Responses to the Staff’s Comments on the Amendment No. 2 to Draft Registration Statement on Form F-4 Confidentially Submitted August 14, 2023

Dear Ladies and Gentlemen:

On behalf of our client, MoneyHero Limited (the “Company”), we hereby submit to the staff (the “Staff”) of the Securities and Exchange Commission this letter setting forth the Company’s responses to the comments contained in the Staff’s letter dated August 21, 2023 on the Company’s draft registration statement on Form F-4 confidentially submitted on August 14, 2023. Concurrently with the submission of this letter, the Company has filed a registration statement on Form F-4 through EDGAR. For ease of your review, we have set forth below each of the numbered comments and the Company’s proposed responses thereto. Certain terms are used herein as defined in the Registration Statement.

Amendment No. 2 to Draft Registration Statement on Form F-4 submitted August 14, 2023

Material Tax Considerations, page 250

We note your response to comment 3, including the filing of Exhibit 8.1, and reissue. Please provide a revised tax opinion of Skadden, Arps, Slate, Meagher & Flom LLP which covers the material federal tax consequences of the transaction to the holders of Bridgetown’s securities and revise your disclosure accordingly to tailor it to address the material federal tax consequences of the transaction to those public investors. We note

ADMITTED IN: ¹ State of Illinois (U.S.A.); ² Commonwealth of Massachusetts (U.S.A.); ³ State of New York (U.S.A.); ⁴ State of Wisconsin (U.S.A.); ⁵ England and Wales; ⁶ Victoria (Australia); ⁷ New South Wales (Australia); ⁸ State of Georgia (U.S.A.); ⁹ State of California (U.S.A.); ^# non-resident

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