1(212) 318-6542
JoyGallup@paulhastings.com
December 8, 2021
Jeff Gordon
John Cash
Bradley Ecker
Jay Ingram
Division of Corporation Finance, Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Jaguar Global Growth Corporation I Amendment No. 1 to Registration Statement on Form S-1 Filed November 24, 2021 File No. 333-260483 |
Ladies and Gentlemen:
We are submitting this letter on behalf of Jaguar Global Growth Corporation I (the “Company”) in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission dated December 3, 2021, relating to the Company’s Amendment No. 1, filed on November 24, 2021, to the Registration Statement on Form S-1 (File No. 333-260483) filed on October 25, 2021 (the “Registration Statement”). We are in receipt of your letter and set forth the Company’s responses to your comments below. For convenience, we have included the Staff’s comments in bold italics with the Company’s responses directly below. Amendment No. 2 to the Registration Statement (“Amendment No. 2”) is being filed concurrently herewith.
Form S-1/A Filed November 24, 2021
Financial Statements, Note 8 - Subsequent Events, page F-15
| 1. | Please enhance your disclosure to disclose the actual date through which subsequent events have been evaluated. Refer to ASC 855-10-50-1. |
In response to the Staff’s comment, the Company advises the Staff that it has revised its disclosure on page F-15 of Amendment No. 2 as requested.
* * *
If you have any questions, or if it would expedite your review in any way, please do not hesitate to contact the undersigned at 1 (212) 318-6542.
Jeff Gordon
John Cash
Bradley Ecker
Jay Ingram
December 8, 2021
Page 2
We thank you in advance for your assistance.
| Sincerely, | |
| /s/ Joy K. Gallup | |
| Joy K. Gallup | |
| for PAUL HASTINGS LLP |
cc:
Michael L. Fitzgerald
Paul Hastings LLP
Gary R. Garrabrant
Jaguar Growth Partners
Stephen P. Alicanti
DLA Piper LLP (US)