<SEC-DOCUMENT>0001104659-21-062089.txt : 20210722
<SEC-HEADER>0001104659-21-062089.hdr.sgml : 20210722
<ACCEPTANCE-DATETIME>20210506084400
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-062089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aspirational Consumer Lifestyle Corp.
		CENTRAL INDEX KEY:			0001819516
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, NONSCHEDULED [4522]
		IRS NUMBER:				981557048
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		601 WEST 26TH STREET
		STREET 2:		SUITE 900
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10001
		BUSINESS PHONE:		1-855-359-8760

	MAIL ADDRESS:	
		STREET 1:		601 WEST 26TH STREET
		STREET 2:		SUITE 900
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aspirational Consumer Lifestyle Corp.
		DATE OF NAME CHANGE:	20200729
</SEC-HEADER>
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    <TD STYLE="width: 22%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B><BR>
    FOIA CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 14pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 14pt; font-variant: small-caps">Skadden, Arps, Slate, Meagher &amp; Flom llp</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">One Manhattan West</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FIRM/AFFILIATE OFFICES</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">New York, NY 10001</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-----------</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">________</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BOSTON</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CHICAGO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt">TEL: (212) 735-3000</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HOUSTON</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt">FAX: (212) 735-2000</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LOS ANGELES</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-left: 150pt; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">www.skadden.com</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PALO ALTO</FONT></TD></TR>
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    <TD STYLE="width: 33%; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 25%; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WASHINGTON, D.C.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-size: 10pt">DIRECT DIAL</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WILMINGTON</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt">(212) 735-2438</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-----------</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0.125in; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">DIRECT FAX</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BEIJING</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt">(917) 777-2438</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BRUSSELS</FONT></TD></TR>
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    <TD STYLE="text-indent: 0.125in; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">EMAIL ADDRESS</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FRANKFURT</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt">Howard.Ellin@Skadden.Com</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HONG KONG</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LONDON</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MOSCOW</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MUNICH</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PARIS</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">S&Atilde;O PAULO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SEOUL</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SHANGHAI</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SINGAPORE</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOKYO</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TORONTO</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">May&nbsp;6, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Via EDGAR</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Irene Barberena-Meissner</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Loan Lauren Nguyen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Jennifer O&rsquo;Brien</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Ethan Horowitz</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Office of Energy&nbsp;&amp; Transportation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Aspirational Consumer Lifestyle
Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Registration Statement on Form&nbsp;S-4</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Filed March&nbsp;15, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>File No.&nbsp;333-254304</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, Aspirational
Consumer Lifestyle Corp. (the &ldquo;<B><I>Company</I></B>&rdquo;), we submit this letter setting forth the responses of the Company to
the comments provided by the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
in its comment letter dated April&nbsp;12, 2021 (the &ldquo;<B><I>Comment Letter</I></B>&rdquo;) with respect to the Registration Statement
on Form&nbsp;S-4 filed with the Commission by the Company on March&nbsp;15, 2021 (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;).
Concurrently with the filing of this letter, the Company has filed Amendment No.&nbsp;1 to the Registration Statement on Form&nbsp;S-4
(the &ldquo;<B><I>Amended Registration Statement</I></B>&rdquo;) through EDGAR.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B><BR>
    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;2</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For your convenience, we
have set forth each comment of the Staff from the Comment Letter in bold and italics below and provided our response below each comment.
Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Amended Registration Statement.<BR STYLE="clear: both">
 &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B><BR>
    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;3</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Selected Definitions, page&nbsp;v</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify"><B><I>Please provide definitions for &ldquo;Exchange Ratio&rdquo; and &ldquo;TAM&rdquo; here or at another
appropriate section.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;vi and ix of the Amended Registration Statement
to provide definitions of &ldquo;Exchange Ratio&rdquo; and &ldquo;TAM&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Why is Aspirational proposing the Business
Combination?, page&nbsp;xiv</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify"><B><I>Please revise to disclose the Aspirational board of directors did not obtain an opinion from an
independent investment banking firm or from an independent accounting firm that such initial business combination with WUP is fair to
the Company from a financial point of view.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;xv of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>What are the U.S. federal income tax consequences
of the Domestication?, page&nbsp;xx</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify"><B><I>The disclosure here and on page&nbsp;168 suggests that it is intended that the Domestication qualify
as an F Reorganization and that U.S. Holders of Aspirational Class&nbsp;A ordinary shares or warrants generally should not recognize gain
or loss for U.S. federal income tax purposes on the Domestication. You further state on page&nbsp;168 that because the Domestication will
occur immediately prior to any redemption of Aspirational Class&nbsp;A ordinary shares pursuant to the exercise of U.S. Holders&rsquo;
redemption rights, U.S. Holders exercising such redemption rights will be subject to the potential tax consequences of the Domestication.
As a result, it appears that the tax consequences may be material to shareholders. Please revise your disclosures to identify tax counsel
and file a related opinion or provide us an analysis explaining why it is not necessary to do so. For guidance, refer to Section&nbsp;III
of Staff Legal Bulletin 19 (Oct.&nbsp;14, 2011).</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;173 of the Amended Registration Statement
and the tax opinion is included in Exhibit&nbsp;8.1 of Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>What conditions must be satisfied to complete
the Business Combination?, page&nbsp;xxiv</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify"><B><I>Please revise to clarify the Minimum Trust Condition and the PIPE Investment Amount are conditions
that must be satisfied or waived to complete the business combination.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;xxvi of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Summary, page&nbsp;1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify"><B><I>We note your use of industry and market data here and throughout the prospectus derived from studies
or reports prepared by third-parties, including IBIS, GAMA, Wall Street Equity Research, Capgemini Financial Services, McKinsey&nbsp;&amp;
Company, and Argus. Please revise to include the names and dates of these studies or reports. To the extent that you commissioned any
of the third-party data that you cite in the prospectus, also provide the consent of the third-party in accordance with Rule&nbsp;436.
Please also provide us with supplemental support, or in the alternative provide citations, for all statements that utilize industry or
market data or relate to your competitive position within your industry.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B><BR>
    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;4</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has added a new section immediately following &ldquo;Selected Definitions&rdquo;
titled &ldquo;Market,&nbsp;Industry and Other Data&rdquo; on page&nbsp;x of the Amended Registration Statement to include the names and
dates of third-party studies and reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company advises the Staff that the
Company or WUP have not commissioned any of the third-party data that is cited in the Amended Registration Statement or the Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company further advises the Staff
that statements that utilize industry or market data or relate to WUP&rsquo;s competitive position within its industry are based on publicly
available information and reports from government agencies, the third-party studies and reports listed on page&nbsp;x of the Amended Registration
Statement, as well as WUP&rsquo;s management&rsquo;s knowledge of and experience in the private aviation industry.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">6.</TD><TD STYLE="text-align: justify"><B><I>Revise to define and include additional context for the use of the term &ldquo;Net Promoter Score.&rdquo;</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has included a definition of &ldquo;Net Promoter Score&rdquo; on page&nbsp;vii and
revised the disclosure on pages&nbsp;2 and 210 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Parties to the Business Combination, page&nbsp;13</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">7.</TD><TD STYLE="text-align: justify"><B><I>Please revise to describe the Blockers who hold equity interests in WUP and are parties to the business
combination.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;14 of the Amended Registration Statement
to describe the Blockers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Organizational Structure, page&nbsp;23</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">8.</TD><TD STYLE="text-align: justify"><B><I>Please revise the diagrams to clearly identify ownership percentages of the different security holder
groups, such as the sponsor, the public shareholders of Aspirational, existing shareholders of WUP, WUP Blockers, and the PIPE investors
under both no and maximum redemption scenarios.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;23 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Risk Factors</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>The provisions of the Proposed Certificate
of Incorporation requiring exclusive forum in the Court of Chancery of the State of Delaware, page&nbsp;77</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">9.</TD><TD STYLE="text-align: justify"><B><I>You state here that &ldquo;Notwithstanding the foregoing, the Proposed Certificate of Incorporation
provides that the exclusive forum provision will not apply to suits brought to enforce a duty or liability created by the Securities Act
or the Exchange Act.&rdquo; However, Section&nbsp;12.2 of your proposed form of certificate of incorporation provides that federal district
courts will be the sole and exclusive forum for Securities Act claims. Please revise your disclosure here and on page&nbsp;303 to clarify
that federal district courts will be the sole and exclusive forum for Securities Act claims or advise.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B><BR>
    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;5</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;79, 156 and 315 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Background to the Business Combination, page&nbsp;115</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">10.</TD><TD STYLE="text-align: justify"><B><I>We note your disclosure that Aspirational&rsquo;s management team reviewed over 100 potential business
combination targets and made contact with representatives of more than 50 such potential combination targets to discuss the potential
for a business combination transaction beginning in September&nbsp;30, 2020 through December&nbsp;1, 2020. However your disclosure in
this section appears to focus almost exclusively on the WUP transaction. Please expand your discussion in this section to describe the
process utilized to evaluate the 50 potential targets. You further disclose on page&nbsp;126 that &ldquo;the proposed Business Combination
represents the best potential business combination for Aspirational based upon the process utilized to evaluate and assess other potential
acquisition targets, and the Aspirational board of directors&rsquo; belief that such processes had not presented a better alternative.&rdquo;
Please discuss the information gathered, how and by whom it was evaluated, the negotiations which occurred, and any alternative offers
that were made or received. Your disclosure should clearly describe the reasons you did not further considered any alternative proposal
and explain why Aspirational deems the business combination with WUP to be superior to available alternatives.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages 117 and 123 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">11.</TD><TD STYLE="text-align: justify"><B><I>We note that on November&nbsp;16, 2020, Aspirational&rsquo;s initial term sheet proposed a pre-transaction
equity valuation of WUP of $1.785 billion, and on November&nbsp;24, 2020, Aspirational proposed an increased pre-transaction equity value
of $1.885 billion and an earnout in favor of WUP equityholders consisting of up to 9,000,000 shares in three equal tranches to be issuable
upon the achievement of share price thresholds of $12.50, $15.00 and $17.50, respectively. Please revise to discuss why Aspirational increased
WUP&rsquo;s pre-transaction equity value to $1.885 billion and proposed the earnout in favor of WUP equityholders.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;118 and 119 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">12.</TD><TD STYLE="text-align: justify"><B><I>In relation to your disclosure that Aspirational&rsquo;s board concluded that the Business Combination
and the Merger Agreement are in the best interests of Aspirational and its shareholders, please revise your disclosure to provide further
detail regarding how the valuation of WUP was determined and approved. For example, we note your disclosure that WUP&rsquo;s enterprise
value was based, in part, on Aspirational&rsquo;s management&rsquo;s analysis of comparable companies in analogous markets (including
asset intensive eCommerce/marketplace, transportation and travel platforms and consumer subscription, such as Vroom,&nbsp;Inc., Carvana
Co., Opendoor Technologies Inc., Uber Technologies,&nbsp;Inc., Lyft,&nbsp;Inc., Airbnb,&nbsp;Inc., Blade, Netflix Inc., Peloton Interactive,&nbsp;Inc.,
Spotify Technology S.A. and Chewy,&nbsp;Inc., and their public trading market valuations implying 2021 and 2022 projected revenue multiples
ranging from 2.1x &mdash; 23.5x and 1.3x &mdash; 17.1x, respectively (in all cases based on publicly available market data as of December&nbsp;28,
2020)). Please revise your disclosure to provide more details regarding this analysis, including the valuations and other financial data
related to these companies used to derive the ranges of their 2021 and 2022 projected revenue multiples, and explain how this analysis
was applied to determine WUP&rsquo;s enterprise value. In addition, disclose the criteria used to select these companies.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B><BR>
    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;6</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;123 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">13.</TD><TD STYLE="text-align: justify"><B><I>We note the negotiations which occurred from December&nbsp;1, 2020 through execution of the agreement
on February&nbsp;1, 2021 generally described on pages&nbsp;118 - 124. Revise your description of this iterative process to discuss in
greater detail the substance of meetings and calls, including the material terms that were discussed, how parties&rsquo; positions differed,
and how issues were resolved. Your revised disclosure should ensure that investors are able to understand how the terms of the business
combination evolved during negotiations and why Aspirational&rsquo;s board approved the initial business combination with WUP and recommended
that it is in the &ldquo;best interests of Aspirational and its shareholders.&rdquo; To the extent that certain terms were deemed not
subject to negotiation, please disclose this fact.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;121 through 127 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">14.</TD><TD STYLE="text-align: justify"><B><I>We note that throughout October&nbsp;and November&nbsp;2020 various members of management or representatives
of Aspirational and WUP participated in meetings to discuss the potential business combination transaction with WUP. Revise to clarify
the members of management or representatives of Aspirational and WUP who participated in the referenced meetings.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;118 and 119 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Aspirational&rsquo;s Board of Directors&rsquo;
Reasons for the Business Combination, page&nbsp;124</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">15.</TD><TD STYLE="text-align: justify"><B><I>Clarify here that your independent directors, as members of the Aspirational board of directors,
considered the terms of the initial business combination and related merger agreement and that you did not have a separate committee of
independent directors to consider the initial business combination with WUP. We note your disclosure on page&nbsp;129.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;133 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Unaudited Prospective Financial Information
of WUP, page&nbsp;132</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">16.</TD><TD STYLE="text-align: justify"><B><I>We note your disclosure regarding the financial projections provided by WUP&rsquo;s senior management
to Aspirational. Please disclose, and quantify as appropriate, the material assumptions underlying these projections.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;135 and 136 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    May&nbsp;6, 2021</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>Page&nbsp;7</B></FONT></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT><B>FOIA
    CONFIDENTIAL TREATMENT REQUEST</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B><FONT>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 3. Adjustments to Unaudited Pro Forma
Condensed Combined Financial Information Adjusted to the Unaudited Pro Forma Condensed Combined Balance Sheet, page&nbsp;185</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">17.</TD><TD STYLE="text-align: justify"><B><I>Revise to explain why pro forma adjustment (F)&nbsp;excludes WUP common interests subject to WUP
awards.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that pro forma adjustment (F)&nbsp;excludes the noncontrolling interest represented
by the WUP Profits Interests, but does include the other WUP awards (i.e., WUP Restricted Interests and WUP Options) on the basis further
described in such item. The Company has revised (F)&nbsp;on pages&nbsp;191 and 192 of the Amended Registration Statement to further clarify
this treatment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">18.</TD><TD STYLE="text-align: justify"><B><I>Tell us why pro forma adjustment (F)&nbsp;assumes the vesting and exchange of all WUP Restricted
Interests for shares of Class&nbsp;A common stock and the vesting and cash exercise of all Wheels Up Options for shares of Class&nbsp;A
common stock. As part of your response explain how this pro forma adjustment is consistent with the planned treatment for restricted interests
and options in the proposed business combination as described on pages&nbsp;93-94 of your filing.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that pro forma adjustment (F)&nbsp;has been revised to account for a change in transaction
structure whereby the WUP Restricted Interests will now be exchanged for <FONT STYLE="background-color: white">an award of restricted
shares of Wheels Up Class&nbsp;A common stock, with substantially the same vesting and termination-related provisions as the WUP Restricted
Interests, rather than for Wheels Up RI Units. The inclusion of such awards</FONT> in the pro forma adjustment (F)&nbsp;(i)&nbsp;is consistent
with the planned treatment for restricted interests in that they will be converted into restricted stock of Wheels Up upon the closing
of the Business Combination and (ii)&nbsp;is consistent with the planned treatment of WUP Options in that such options will be converted
into options to acquire shares of Wheels Up Class&nbsp;A common stock on the basis described (with adjustments to the number of shares
subject to such option and its exercise price), and may be exercised for cash by the holder thereof following such conversion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19.</FONT></TD><TD STYLE="text-align: justify"><B><I>We note that pro forma adjustment (J)&nbsp;reflects WUP Profits Interests after conversion into
Wheels UP PI Units, which will be exchangeable for 10,755,952 shares of Wheels Up Class&nbsp;A common stock. Tell us why the converted
PI Units are considered non-controlling interests and how the amount for the pro forma adjustment was derived.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that the converted PI Units will be held in Wheels Up MIP LLC, which will be a consolidated
single purpose entity and formed for the sole purpose of effectuating the Wheels Up equity incentive plans under which the PI Units were
issued, and owned entirely by those employees of Wheels Up who hold profit interests in such entity that may be redeemed for the referenced
PI Units. As such, the equity in Wheels Up MIP LLC will be a separately recognized non-controlling interest not attributable to Wheels
Up.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
amount of the pro forma adjustment was derived by determining the </FONT><FONT STYLE="color: #231f20">intrinsic value of the WUP Profits
Interests assuming a hypothetical liquidation of WUP upon the Closing for $1,885,000,000, after taking into consideration the relevant
participation thresholds of all such WUP Profits Interest and any distribution preferences applicable to other WUP equity interests in
accordance with the WUP limited liability company agreement, and dividing that result by an assumed $10.00 per share price for the Wheels
Up Class&nbsp;A common stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;8</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">20.</TD><TD STYLE="text-align: justify"><B><I>Revise to explain how the tax benefits to be retained through the Up-C structure were considered
in pro forma adjustment (K). Reference is made to the description of this structure on page&nbsp;23 of your filing.</I></B></TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that they have considered the tax benefits to be retained through the Up-C structure,
but they were not included in pro forma adjustment (K). This is attributable to the fact that the pro forma adjustment (K)&nbsp;does not
reflect anticipated upward adjustments to the tax basis in the WUP partnership interest resulting from the Up-C structure following the
Business Combination. Because the use of the &ldquo;Up-C&rdquo; structure is limited in this instance, such upward basis adjustments will
be similarly limited and, moreover, are only created when existing holders of WUP profits interests exchange their WUP interests (including
WUP Profits Interests and Wheels Up EO Units) for Wheels Up Class&nbsp;A common stock, and such exchanges will only occur after closing
of the Business Combination. Further, the impact of such exchanges in calendar year 2021 will be limited as certain exchanges will be
subject to the Lock-Up Period and other limitations during such year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>WUP&rsquo;s Management&rsquo;s Discussion and
Analysis of Financial Condition and Results of Operations Business Impact of COVID-19, page&nbsp;236</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">21.</TD><TD STYLE="text-align: justify"><B><I>Disclosure in the risk factor section of your filing indicates that &ldquo;the initiatives and measures
put in place to limit the spread of COVID-19 have added material costs to our business, including additional costs in connection with
the implementation of our Wheels Up Safe Passage<SUP>TM</SUP> program of enhanced safety, cleanliness and health protocols and guidelines
introduced in response to the outbreak of COVID-19.&rdquo; Please expand MD&amp;A to better explain the particular impact of COVID-19
on WUP&rsquo;s financial condition and operations. In addition, clarify WUP&rsquo;s expectations for the future impact of COVID-19 and
response to evolving events and how WUP is planning for COVID-19-related uncertainties. Refer to CF Disclosure Guidance Topics 9 and 9A.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;243 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Key Operating Metrics, page&nbsp;239</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">22.</TD><TD STYLE="text-align: justify"><B><I>From page&nbsp;215 of your filing, we note that a decline in occupied flight hours is identified
as corresponding with a reduction in flight revenue due to the COVID-19 pandemic. Tell us whether occupied flight hours is considered
to be a key operating metric, and if so, include it as part of your disclosure here.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on page&nbsp;221 of the Amended Registration Statement
to replace &ldquo;occupied flight hours&rdquo; with &ldquo;Live Flight Legs,&rdquo; which is included in the Key Operating Metrics section
on page&nbsp;246 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Results of Our Operations for the Year Ended
December&nbsp;31, 2020 Compared to the Year Ended December&nbsp;31, 2019, page&nbsp;241</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;9</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">23.</TD><TD STYLE="text-align: justify"><B><I>Revise the discussion and analysis of WUP&rsquo;s operating results to better explain and quantify
the causal factors that generated income statement variances between periods for which financial statements are presented. Your revised
disclosure should address the full amount of the change between periods for each of your financial statement line items. Refer to Item
303 of Regulation S-K.</I></B></TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;249 through 252 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Critical Accounting Policies and Estimates</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Equity-Based Compensation, page&nbsp;252</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">24.</TD><TD STYLE="text-align: justify"><B><I>We note that no compensation cost related to restricted interests issued by WUP has been recognized
as the performance condition for these awards was not deemed probable of being achieved. However, based on the disclosure per page&nbsp;F-58,
it appears that a transaction such as the proposed business transaction would result in the vesting of these awards. We also note that
the vesting schedule for various equity-based compensation awards will be partially accelerated in connection with the proposed business
combination. Tell us how the proposed business combination along with plans to accelerate the vesting of outstanding equity-based compensation
awards will be accounted for with reference to the relevant guidance per FASB ASC 718-10.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that WUP has accounted for the vesting of restricted interests and accelerated vesting
of outstanding equity-based compensation awards as prescribed by FASB ASC 718-10 as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Compensation cost for an award with
a performance condition is recognized when it is probable that the performance condition will be met. For this purpose, the meaning of
 &ldquo;probable&rdquo; in the ASC Master Glossary is that &ldquo;the future event or events are likely to occur.&rdquo; For some liquidity
events, such as the Business Combination, the event is not deemed probable of occurring until the event takes place. If satisfaction of
the performance condition does not meet the threshold of probability, compensation cost for the award is not recognized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">FASB ASC 718-10-25-20 states the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&ldquo;Accruals of compensation cost
for an award with a performance condition shall be based on the probable outcome of that performance condition&mdash;compensation cost
shall be accrued if it is probable that the performance condition will be achieved and shall not be accrued if it is not probable that
the performance condition will be achieved.&rdquo;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP determined the performance condition
affecting vesting associated with the Business Combination is not deemed probable until the transaction actually closes. As a result,
based on WUP&rsquo;s fact pattern, WUP has not recognized any compensation cost for the restricted interests granted. Compensation cost
for restricted interests will be recognized beginning on the transaction close date through the date each vesting condition has been met.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, WUP expects all currently outstanding WUP equity-based compensation awards will be accelerated by 18 months. WUP will continue
to recognize equity-based compensation expense as WUP has been until the transaction is effective. Post-close, WUP will accelerate compens</FONT>ation
cost in accordance with the modification guidance in FASB ASC 718-10-35-3, but there will be no change in the fair value or incremental
compensation cost.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;10</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">As
WUP has modified the requisite service period for the award to shorten the original awards requisite service period, WUP will recognize
compensation cost over the remaining portion of the modified award&rsquo;s requisite service period. The fair-value-based measure of the
modified award does not change as this is a Type I (probable-to-probable) modification and the shortened requisite service period would
not lead to a higher fair value of the award. Vesting conditions are not directly factored into the fair-value-based measure of an award.
Accordingly, there is no incremental value conveyed to the award holders, and no incremental compensation cost is recognized in connection
with the modification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">25.</TD><TD STYLE="text-align: justify"><B><I>We note the disclosure regarding the process through which the fair value of WUP&rsquo;s common
interests is determined. Provide us with an explanation for the differences between the value of common interests underlying recently
granted equity-based compensation awards compared to the fair value implied by the proposed business combination. As necessary, include
information regarding specific grants of equity-based compensation awards and their conversion as part of the planned transaction.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
To assist the Staff in its evaluation of equity-based compensation disclosures and other matters, WUP has set forth in chronological order
certain information regarding WUP&rsquo;s recently granted equity incentive awards. WUP&rsquo;s discussion of its accounting for equity-based
compensation is primarily contained within the section of the Registration Statement entitled, &ldquo;<I>WUP&rsquo;s Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations&mdash;Critical Accounting Policies and Estimates&mdash;Equity-Based
Compensation</I>&rdquo; on pages&nbsp;259 through 261 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Recent Equity Incentive
Awards</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">During the second half of fiscal year
2020, WUP granted 12,275,000 options to purchase common interests, 3,385,000 profits interest awards and 740,000 restricted interest awards.
No other equity incentive awards have been granted by WUP since December&nbsp;31, 2020. The following table details recently granted equity
incentive awards made during the period from June&nbsp;30, 2020 through December&nbsp;31, 2020, and reflects the applicable grant date,
the type of equity incentive award, the total number of common interests subject to such equity incentive awards and the fair value of
the underlying common interest used to value such awards for accounting purposes, as described in greater detail below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Date of <BR>
Equity <BR>
Incentive <BR>
Award Grant</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Type of Equity <BR>
Incentive&nbsp;Award</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Aggregate Number of <BR>
Options, Profits Interests<BR>
 and Restricted Interests <BR>
Granted (#)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Fair Value of <BR>
Underlying WUP <BR>
Common Interests <BR>
($)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center">7/14/2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center">Options</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right">1,000,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right">[***]</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">10/13/2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Options</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,675,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">[***]</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">11/02/2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Options</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,500,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">[***]</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">11/25/2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Options, Profits Interests and Restricted Interests</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,475,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">[***]</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">12/31/2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Options and Profits Interests</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,750,000</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">[***]</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;11</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><I>Historical Fair Value Determination and Methodology</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Historically, WUP has determined the
fair value of its common interests for purposes of determining the fair value of equity-based compensation using methodologies, approaches
and assumptions consistent with the guidance provided by the American Institute of Certified Public Accountants Audit and Accounting Practice
Series, <I>Valuation of Privately-Held-Company Equity Securities Issued as Compensation</I>. The fair value ultimately assigned to WUP&rsquo;s
common interests for such purposes took into account any number of the various factors as described in the section of the Registration
Statement entitled, &ldquo;WUP&rsquo;s Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations&mdash;Critical
Accounting Policies and Estimates&mdash;Equity-Based Compensation&rdquo; on page&nbsp;259 thereof, in each case, based upon their applicability
at the time of measurement. In addition, determination of the fair value of WUP&rsquo;s common interests also involved the application
of multiple valuation methodologies and approaches, with varying weighting applied to each methodology as of the grant date. Application
of these approaches involved the use of estimates, judgment and assumptions that are highly complex and subjective, such as those regarding
WUP&rsquo;s expected future revenue, expenses and future cash flows. Changes in any or all of these estimates and assumptions or the relationship
between those assumptions impacted WUP&rsquo;s valuations as of each valuation date and may have had a material impact on the valuation
of WUP&rsquo;s common interests.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In connection with each of the valuations
described below, Wheels Up engaged a third party valuation firm to assist with its fair value determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>June&nbsp;30, 2020 Valuation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to its equity awards granted on July&nbsp;14, 2020, WUP utilized its June&nbsp;30, 2020 valuation as the estimate of the fair
value of its common interests, which resulted in an estimated fair value of </FONT><FONT STYLE="font-size: 10pt">[***]</FONT> per common
interest. Such valuation relied up on a discounted cash flow (&ldquo;<B><I>DCF</I></B>&rdquo;) analysis and guideline public company method
(&ldquo;<B><I>GPMC</I></B>&rdquo;) to approximate the Company&rsquo;s total equity value, and then utilized the option pricing method
(&ldquo;<B><I>OPM</I></B>&rdquo;) to estimate the value per common interest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Under the DCF valuation methodology,
valuation indication are developed by discounting future cash flows to present value at a particular rate of return, which is intended
to incorporate the risk free rate and the risks associated with WUP&rsquo;s operations, as well as uncertainty in the projected operations.
The Company&rsquo;s analysis used forecasts based on growth of future operations, and does not reflect growth from possible acquisitions.
Adjustments for capital expenditures and non-cash expenses (e.g., depreciation and tax) are then applied, and minimum working capital
requirements accounted for.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the guideline public company method, indications of value are determined based on the trading multiples of similar publicly-traded guideline
companies. Such multiples are applied to historic and forward-looking statistics and variations between WUP and the reference companies
are considered. The OPM values each class of WUP&rsquo;s equity by creating a series of call options on the equity value, with exercise
prices based on the liquidation preferences and conversion terms of each equity class and which include a marketability discount of </FONT><FONT STYLE="font-size: 10pt">[***]%</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;12</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>September&nbsp;30, 2020
Valuation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to its equity awards granted on October&nbsp;13, 2020, November&nbsp;2, 2020 and November&nbsp;25, 2020, WUP utilized its September&nbsp;30,
2020 valuation as the estimate of the fair value of its common interests, which resulted in an estimated fair value of </FONT><FONT STYLE="font-size: 10pt">[***]</FONT>
per common interest. Such valuation relied up on a DCF analysis and GPCM method to approximate the Company&rsquo;s total equity value,
and then utilized the OPM to estimate the value per common interest, using a marketability discount of <FONT STYLE="font-size: 10pt">[***]</FONT>%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>December&nbsp;31, 2020
Valuation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to its equity awards granted on December&nbsp;31, 2020, WUP utilized its December&nbsp;30, 2020 valuation as the estimate of the
fair value of its common interests, which resulted in an estimated fair value of </FONT><FONT STYLE="font-size: 10pt">[***]</FONT> per
common interest. Such valuation relied up on a DCF analysis and GPCM to approximate the Company&rsquo;s total equity value, and then utilized
a hybrid approach to estimate the value per common interest, which utilized the OPM to estimate the value per common interest in a stay-private
scenario using a marketability discount of <FONT STYLE="font-size: 10pt">[***]</FONT>% and the expected pricing per common interest in
the Business Combination, with the probabilities of each outcome weighted by management for such purposes at <FONT STYLE="font-size: 10pt">[***]</FONT>%
for a transaction with a SPAC such as the Business Combination and <FONT STYLE="font-size: 10pt">[***]</FONT>% for a stay private scenario.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>Explanation of Differences between
Fair Value of Incentive Awards and Fair Value Implied by the Business Combination</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
value of a WUP common interest implied by the Business Combination based on its current capitalization is </FONT><FONT STYLE="font-size: 10pt">[***]</FONT>
(the &ldquo;<B><I>Transaction Price</I></B>&rdquo;). The primary factors that account for the increase in the Transaction Price over the
most recent valuations are a result of differences in valuation methodology. In particular, each of the WUP estimated fair value calculations
prior to its December&nbsp;31, 2020 calculation were based on WUP&rsquo;s discounted future cash flows as a private company, and included
the application of a discount for lack of marketability. Conversely, the Transaction Price necessarily assumes only a single liquidity
event, does not include a discount for lack of marketability, as an active trading market for the common stock is expected to exist following
the Business Combination. Additionally, the Transaction Price assumes the conversion of all of the Company&rsquo;s preferred interests
into the same single class of common stock upon the closing of the Business Combination. The corresponding elimination of the preferences
and rights enjoyed by the holders of WUP&rsquo;s preferred interests results in a higher valuation for the common interests relative to
WUP&rsquo;s estimated fair value calculations, which included the effect of the preferences for WUP&rsquo;s preferred interests in relation
to the allocations of value in the OPM. Consistent with the foregoing, WUP&rsquo;s December&nbsp;31, 2020 estimated fair value calculation,
is significantly closer to Transaction Price because the same was weighted 85% in the determination thereof, while the stay-private scenario
comprising the remaining 15% of the calculation resulted in a significantly lower value for the common interests for the reasons noted
above for the other recent valuations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Management of Wheels Following the Business
Combination, page&nbsp;256</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;13</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">26.</TD><TD STYLE="text-align: justify"><B><I>A number of the biographical descriptions of your officers and directors are unclear with regard
to the most recent five years of business experience, including positions held during that time. Please revise the biographical descriptions
of your officers and directors to eliminate any gaps or ambiguities regarding their experience during the most recent five years. See
Item 401(e)&nbsp;of Regulation S-K.</I></B></TD></TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages&nbsp;263 through 269 of the Amended Registration
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Audited Consolidated Financial Statements of
Wheels Up Partners Holdings LLC</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 2. Summary of Significant Accounting Policies</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Segment Reporting, page&nbsp;F-29</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">27.</TD><TD STYLE="text-align: justify"><B><I>We note the conclusion that WUP operates in a single operating and reportable segment, identified
as private aviation services. However, we note that WUP also provides maintenance, repair, and overhaul facilities and services, sells
flight management software subscriptions, and offers whole aircraft acquisitions and sales services. Provide us with an analysis supporting
the determination that WUP has one operating and reportable segment pursuant to FASB ASC 280-10-50.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that the determination that WUP operates in one reportable segment is based on its analysis
of operating segments as prescribed by FASB ASC 280-10-50-1 as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">FASB ASC 280-10-50-1 states that an
operating segment is <I>&ldquo;a component of a public entity that has all of the following characteristics:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>a.</I></TD><TD STYLE="text-align: justify"><I>It engages in business activities from which it may earn revenues and incur expenses (including revenues
and expenses relating to transactions with other components of the same public entity).</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>b.</I></TD><TD STYLE="text-align: justify"><I>Its operating results are regularly reviewed by the public entity's chief operating decision maker
(&ldquo;CODM&rdquo;) to make decisions about resources to be allocated to the segment and assess its performance.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>c.</I></TD><TD STYLE="text-align: justify"><I>Its discrete financial information is available.&rdquo;</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP operates in one operating segment
because both (a)&nbsp;WUP&rsquo;s CODM reviews operating metrics on a consolidated basis (other than revenue) and (b)&nbsp;discrete financial
information by service type (other than revenue) is not readily available.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP recognizes revenue and incurs expenses
as a total private aviation solution. Based on WUP&rsquo;s management approach, WUP has identified its Chief Executive Officer (the &ldquo;<B><I>CEO</I></B>&rdquo;)
as the CODM for WUP. Operating results are regularly provided to and reviewed in total by the CODM in order to make decisions about the
allocation of resources and to assess performance. The CEO is provided a monthly management reporting package (&ldquo;<B><I>MRP</I></B>&rdquo;),
which includes a detailed budget analysis at the consolidated company level to evaluate operating results. The presentation is driven
by the way all parts of the business work in tandem to support the consolidated business as a whole and how there is significant integration
between all services provided. For example, maintenance services were performed across WUP&rsquo;s fleet during the period. Therefore,
it is not useful for the CODM to review the results of any component on its own without looking at the consolidated business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;14</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The CEO makes key decisions entity-wide
including exploring new sources of revenue, expanding into new markets, launching new products, determining compensation, hiring and firing
key personnel etc. Specifically, in the MRP, the CODM is presented with consolidated headcount and financial information, including operating
costs, which are not distinguishable between components of WUP. The board of directors of WUP receives the same set of consolidated information
as presented to and reviewed by the CEO. The measure of profitability the CODM focuses on is consolidated Adjusted EBITDA (earnings before
interest, taxes, depreciation, and amortization).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In determining operating segments, another
characteristic is the availability of discrete financial information. While FASB ASC 280 does not define &ldquo;discrete financial information,&rdquo;
it generally involves some measure of profitability that can be readily distinguished from other components of the organization. Revenue
alone generally will not be enough for a CODM to assess performance and allocate resources. WUP provides the CODM revenue alone disaggregated
by service type in the MRP, but WUP does not provide a measure of profit or loss disaggregated by service type, which is further evidence
that WUP operates in one segment. As information below revenue is not disaggregated, the CODM does not have enough information available
to assess performance and make resource allocation decisions by each type of service offered.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP has determined that it operates
in a single segment based on how WUP has organized the business and because the CODM reviews its operating results as a whole. As such
it was not necessary to further evaluate each of the aggregation criteria in FASB ASC 280-10-50-11 to determine if multiple operating
segments should be combined into one reportable segment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Revenue, page&nbsp;F-33</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">28.</TD><TD STYLE="text-align: justify"><B><I>In flight arrangements where an independent third-party air carrier is responsible for providing
a flight to satisfy a performance obligation, disclosure on F-33 states that WUP acts as the principal rather than the agent. Please provide
us with an analysis supporting this determination, including the specific factors considered in applying the guidance in FASB ASC 606-10-55-36
through 55-40.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that the determination for accounting purposes that WUP acts as the principal rather
than the agent in flight arrangements where independent third-party air carriers (&ldquo;<B><I>Carriers</I></B>&rdquo;) are involved is
based on its analysis of gross or net revenue recognition as prescribed by FASB ASC 606 as follows<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1</SUP></FONT>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP is the principal in these transactions
because WUP has control of the service that it has contracted with the member to provide throughout the entire process. The most determinative
indicator, in WUP&rsquo;s judgment, was the fact that WUP has primary responsibility for fulfillment of the obligation to provide members
with their requested charter flights and the members have no direct communication with the Carrier. WUP is not flying the aircraft, but
integrates the requested flight with WUP&rsquo;s other services to produce an overall private aviation experience at the level WUP&rsquo;s
members expect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>1</SUP> The Company and WUP respectfully emphasize that the
analysis contained in the Company&rsquo;s response to the Staff&rsquo;s comment #28 is tied to the application of relevant accounting
principles.&nbsp;Nothing in the analysis is meant to suggest that WUP usurps the authority and responsibility of third-party air carriers
to make safety-of-flight decisions as required by applicable federal aviation law. WUP is the principal to the commercial transactions
occurring with the members, the direct promisor of all non-aviation goods and services provided to the members, the director promisor
of flight arrangement services, and in a majority of cases, through WUP&rsquo;s air carrier subsidiaries, the direct air carrier performing
the member flights.&nbsp;It only is in a minority of flight operations that WUP is not serving as the direct air carrier, and even in
those cases, WUP is responsible for all aspects of service delivery &ndash; short of the flight operation and safety responsibility of
the third-party air carrier.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: lightgrey"><B><BR>
    </B></FONT><B>May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;15</B></P></TD>
    <TD STYLE="width: 78%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">ASC 606-10-55-36 through 55-40 includes
items an entity should consider in determining whether it is the principal in providing a good or a service to a customer or whether it
is an agent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&ldquo;When another party is involved
in providing goods or services to a customer, the entity should determine whether the nature of its promise is a performance obligation
to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for those goods or services to be
provided by the other party (that is, the entity is an agent). An entity determines whether it is a principal or an agent for each specified
good or service promised to the customer. A specified good or service is a distinct good or service (or a distinct bundle of goods or
services) to be provided to the customer (see paragraphs 606-10-25-19 through 25-22). If a contract with a customer includes more than
one specified good or service, an entity could be a principal for some specified goods or services and an agent for others.&rdquo; [ASC
606-10-55-36]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&ldquo;To determine the nature of
its promise (as described in paragraph 606-10-55-36), the entity should:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><I>a) Identify the specified goods or
services to be provided to the customer (which, for example, could be a right to a good or service to be provided by another party [see
paragraph 606-10-25-18])</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify"><I>b) Assess whether it controls (as described
in paragraph 606-10-25-25) each specified good or service before that good or service is transferred to the customer.&rdquo; [ASC 606-10-55-36A]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&ldquo;An entity is a principal if
it controls the specified good or service before that good or service is transferred to a customer. However, an entity does not necessarily
control a specified good if the entity obtains legal title to that good only momentarily before legal title is transferred to a customer.
An entity that is a principal may satisfy its performance obligation to provide the specified good or service itself or it may engage
another party (for example, a subcontractor) to satisfy some or all of the performance obligation on its behalf.&rdquo; [ASC 606-10-55-37]</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP enters into service agreements with
its members to provide private aviation services. In cases where WUP is not using its own fleet to fulfill the contract, WUP fulfills
its obligation to provide aspects of the service (e.g., operator, aircraft) through third parties. WUP and the customer agree on a single
price for the integrated service. WUP separately enters into a contract, on behalf of the customer, with the third party and directs the
service provider to perform the aviation service for the customer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">When evaluating whether an entity&rsquo;s
performance obligation is to transfer goods or services to a customer or to arrange for another party to provide those goods or services
to a customer, an entity is the principal if it controlled those goods or services before they were transferred to the customer. This
observation is reflected in FASB ASC 606-10-55-37A:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;16</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>&ldquo;When another party is involved in providing goods or services
to a customer, an entity that is a principal obtains control of any one of the following:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>a.</I></TD><TD STYLE="text-align: justify"><I>A good or another asset from the other party that it then transfers to the customer.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>b.</I></TD><TD STYLE="text-align: justify"><I>A right to a service to be performed by the other party, which gives the entity the ability to direct
that party to provide the service to the customer on the entity&rsquo;s behalf.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>c.</I></TD><TD STYLE="text-align: justify"><I>A good or service from the other party that it then combines with other goods or services in providing
the specified good or service to the customer. For example, if an entity provides a significant service of integrating goods or services
(see paragraph 606-10-25-21(a)) provided by another party into the specified good or service for which the customer has contracted, the
entity controls the specified good or service before that good or service is transferred to the customer. This is because the entity first
obtains control of the inputs to the specified good or service (which include goods or services from other parties) and directs their
use to create the combined output that is the specified good or service.&rdquo;</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP flight arrangements line up with
the specific provision in the principal vs. agent guidance in FASB ASC 606-10-55-37A. WUP is the principal because it can direct the entire
service to be provided to the member including the use of the third-party aircraft. As part of the analysis, WUP reviewed the guidance
in Examples 46&nbsp;&amp; 47 of FASB ASC 606 to help determine whether WUP is acting as the principal. Example 46A, where the entity is
a principal because it is directing a third party to provide services on its behalf, was the most comparable scenario to WUP&rsquo;s fact
pattern. When the entity directs another party to provide services on its behalf, the entity may simply use another entity to provide
the specified service in lieu of using its own resources and direct the third-party resources in the same way it would its own resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP&rsquo;s process is to combine, as
necessary, sourced aircraft from third parties or on-fleet solutions, with WUP&rsquo;s other services to provide the specified obligation
promised in the WUP agreement signed by the member. The member views WUP as solely responsible for overall management of the contract.
The member exclusively interacts with WUP personnel from the time they request a quote until they complete their trip. Members work directly
through WUP&rsquo;s Flight Desk, Member Services, Account Managers, Finance and Sales Executives throughout the lifecycle of the transaction.
Members do not interact at all with any of the Carriers, outside of the assigned pilots who must meet certain training and experience
standards established by WUP to operate aircraft for WUP customer flights. The operator/broker has no further obligations other than providing
the requested aircraft and operating the aircraft. The member does not have an alternate contact to reach out to in case of issues with
the service/contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Additionally, members often request
other services as part of their benefits that are charged and fulfilled by WUP to make sure the overall experience is the same as if the
flight were on WUP&rsquo;s fleet. All these services are billed to the customer by WUP when they sign off on the trip And, as noted, WUP
also determines if the pilots provided for the flight meet WUP&rsquo;s safety standards and as part of the vetting process can direct
the Carrier to replace the pilot(s), if necessary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP has determined that the nature of
its promise is a performance obligation to provide the specified goods or services itself, on its own aircraft or those operated by a
third party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Included within the guidance at FASB
ASC 606-10-55-39 are indicators to help management assess whether an entity controls the specified good or service before it is transferred
to the customer. Typically, the principal that controls the specified service will exhibit some or all the control indicators. No single
indicator is determinative or weighted more heavily than other indicators, although some indicators may provide more evidence than others,
depending on the facts and circumstances of the arrangement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;17</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Primary responsibility for fulfilling
the contract</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>a.</I></TD><TD STYLE="text-align: justify"><I>&ldquo;The entity is primarily responsible for fulfilling the promise to provide the specified good
or service. This typically includes responsibility for acceptability of the specified good or service (for example, primary responsibility
for the good or service meeting customer specifications). If the entity is primarily responsible for fulfilling the promise to provide
the specified good or service, this may indicate that the other party involved in providing the specified good or service is acting on
the entity&rsquo;s behalf.&rdquo;</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP controls 100% of supplier selection
as WUP determines which operator and which aircraft will service a flight request. Although WUP might contract with a Carrier, on behalf
of the customer, to help perform the service promised to a member, the service providers utilized are being directed by WUP to provide
an aircraft to a member to perform the required service (including any fuel, de-icing and route coordination). WUP expressly reserves
the right to accept or reject reservation requests for any reason. A member may request a specific model, aircraft type or size of aircraft
but they cannot request a specific aircraft. WUP is ultimately responsible for the overall management of the contract and remediation
of any problems.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP members sign a single agreement
with WUP that addresses all flight requests, whether fulfilled on fleet or through a third-party carrier. WUP provides continuous customer
support, resolves customer complaints, rectifies service issues (including issuing credits) and accepts responsibility for the quality
or suitability of the service. If there is a mechanical difficulty or if a contracted aircraft is no longer available, WUP is contractually
obligated to provide an alternative aircraft of similar quality, with any risk of additional cost borne by WUP (without a direct right
to pass these costs back to the Carrier). WUP manages the contract with the member from beginning to end. As a result, this provides substantial
evidence WUP is the party that has fulfillment risk and is primarily responsible for satisfying the services in the contract.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Inventory risk</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>b.</I></TD><TD STYLE="text-align: justify"><I>&ldquo;The entity has inventory risk before the specified good or service has been transferred to a
customer, or after transfer of control to the customer (for example, if the customer has a right of return). For example, if the entity
obtains, or commits to obtain, the specified good or service before obtaining a contract with a customer, that may indicate that the entity
has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the good or service before it is transferred
to the customer.&rdquo;</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP generally does not purchase capacity
or commit to a third-party charter flight until there is an executed contract, on behalf of member, in order to mitigate inventory risk.
There are instances where WUP has pre-committed to hours with certain third-party operators to secure better pricing and aircraft availability.
For each flight, WUP agrees to the specific flight and price with the member and then signs an aircraft services contract with the Carrier
on behalf of the member and works out the logistics. Generally, the specific tail does not get assigned until the day before or day of
departure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;18</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Inventory risk is mitigated because
WUP commits to obtain charter services from a third party only after obtaining a commitment from a member. Nonetheless, this does not
preclude WUP from concluding it has control because WUP is directing its member&rsquo;s request for an aircraft and WUP bears the risk
of mitigating any loss for the charter flight that has been transferred. For example, as part of the arrangement WUP is committed to pay
the Carrier who is assisting WUP in facilitating the transaction, even if the customer does not pay for purchasing the service. As such,
WUP has some inventory risk where there is a member flight request, and on the day of the flight, the aircraft is not available and WUP
would be required to replace the aircraft. Further, if the member books a flight and past the cancellation window is not able to attend
the flight, then WUP has the ability to charge the member for the flight regardless. In the event there is an issue with the sourced aircraft
and a replacement is found at a higher cost, WUP incurs the additional cost if it cannot be passed on to the customer, as WUP is contractually
obligated to provide the service for an agreed upon price.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Discretion in establishing pricing</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><I>c.</I></TD><TD STYLE="text-align: justify"><I>&ldquo;The entity has discretion in establishing the prices for the specified goods or service. Establishing
the price that the customer pays for the specified good or service may indicate that the entity has the ability to direct the use of that
good or service and obtain substantially all of the remaining benefits. However, an agent can have discretion in establishing prices in
some cases. For example, an agent may have some flexibility in setting prices in order to generate additional revenue from its service
of arranging for goods or services to be provided by other parties to customers.&rdquo;</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">WUP has full discretion in establishing
the price that the customer pays for the service (whether using its own fleet or partnering with third parties). The price of the charter
is variable and determined based on availability, timing, and level of demand for the specific type of aircraft that is requested. WUP
can make suggestions to the member and has multiple options available, including the WUP fleet and third-party Carriers. Members do not
have visibility with respect to the aircraft tail used when booking, only the general model or cabin class category (size). WUP invoices
the customer the cost plus a predetermined margin and is responsible for collecting payment of the agreed-upon price for each flight upon
confirmation of the charter. WUP then pays the Carrier an agreed portion of the total price paid by the member. As such, WUP has discretion
in establishing pricing (e.g., the markup and the final price to charge the member). WUP is not merely passing on the charges to the member
based on specified margin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">29.</TD><TD STYLE="text-align: justify"><B><I>We further note the identification of two types of contracts that result in WUP acting as the agent.
These arrangements are identified as those where WUP acts as an intermediary ticketing agent for travel on Delta and when managed aircraft
owners charter their own aircraft. Expand this disclosure to clearly explain how revenue is recorded in these agent transactions. Refer
to FASB ASC 606-10-50-12(c).</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that the revenues related to these arrangements are immaterial but have revised its
disclosure on pages&nbsp;F-36 and F-37 of the Amended Registration Statement to clearly explain how revenue is recorded in these agent
transactions as prescribed by FASB ASC 606-10-50-12(c).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(iii)&nbsp;Aircraft Management, page&nbsp;F-34</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">30.</TD><TD STYLE="text-align: justify"><B><I>With regard to the reimbursement of recharge and recovery costs from aircraft owners under the aircraft
management services agreement, we note disclosure on page&nbsp;F-35 indicating that recovery and recharge costs are passed back to owners
at either cost or a predetermined margin. Clarify how WUP accounts for reimbursed costs under these types of agreements and provide reference
to the relevant accounting guidance.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;19</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that WUP accounts for the reimbursement of recharge and recovery costs as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Recovery and recharge revenue relates
to a separate performance obligation to operate and maintain the aircraft as part of aircraft management services. Such revenues are based
on the costs WUP incurs to satisfy the performance obligation and are recognized at the time such services are provided and the customer
has the ability to receive the benefit. WUP allocates the transaction price of the aircraft management services based on the standalone
selling price of such services in accordance with FASB ASC 606-10-32.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">All recharge and recovery costs are
billed directly to owners and recorded on a gross basis. In accordance with the guidance in FASB ASC 606-10-55-39, WUP is acting as the
principal by providing the services itself or controlling/directing the performance of the service before it is transferred to the customer.
WUP uses its own resources to provide the service and is not just facilitating the service through a third-party as an agent. WUP is the
primary point of contact responsible for establishing the price, fulfilling the obligations in the contract, billing and collection of
amounts due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>(iv)&nbsp;Other Flight-Related Services, page&nbsp;F-35</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">31.</TD><TD STYLE="text-align: justify"><B><I>We note that members and non-members have an option to request services, such as catering or ground
transportation, for each flight and that these costs are passed through at cost or a predetermined margin. With reference to the relevant
accounting guidance, explain how WUP accounts for these services.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that WUP accounts for these services as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customers
may request additional flight services that are incremental to the cost of the flight. Pass-through revenue represents the fees for the
ancillary services provided that are billed to the customer. The amount is recognized at the time such services are provided on a gross
basis. In accordance with the guidance in </FONT>FASB ASC 606-10-55-39, WUP is acting as the principal by providing the services itself
or controlling/directing the performance of the service before it is transferred to the customer. WUP has pricing discretion, responsibility
for fulfilling the obligations in the contract, billing, and collection of amounts due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Reclassifications, page&nbsp;F-36</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">32.</TD><TD STYLE="text-align: justify"><B><I>Disclosure indicates that certain reclassifications have been made to prior years&rsquo; consolidated
financial statements to conform to the current year presentation. Please expand this disclosure for more specificity with regard to these
reclassifications.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;F-39 to remove the statement regarding reclassifications
as this was a general statement that is not required in the current year because there were no reclassifications made to prior years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;20</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Note 4. Revenue</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Performance Obligations, page&nbsp;F-38</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">33.</TD><TD STYLE="text-align: justify"><B><I>We note that the portfolio approach has been applied to contracts with similar performance obligations.
Please clarify for us the nature of these contracts as it relates to the sources of revenue identified in the revenue accounting policy
disclosure (i.e. memberships, flights, aircraft management and other).</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that WUP applied the portfolio approach and combined contracts as prescribed by FASB
ASC 606-10-10-4 as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">FASB ASC 606-10-10-4 &ldquo;<I>specifies
the accounting for an individual contract with a customer. However, as a practical expedient, an entity may apply this guidance to a portfolio
of contracts (or performance obligations) with similar characteristics if the entity reasonably expects that the effects on the financial
statements of applying this guidance to the portfolio would not differ materially from applying this guidance to the individual contracts
(or performance obligations) within that portfolio.</I>&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The practical expedient can only be
applied if both of the following are true:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">The contracts have similar characteristics; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">The results of applying the revenue guidance to a single unit would not differ materially from applying
the revenue guidance to the contracts individually.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The following contracts have similar
performance obligations and therefore, WUP follows the practical expedient to view each of the contract types as a portfolio. The contracts
within each of the portfolios below have similar characteristics (standard contract) and the revenue recognized would not differ materially
from applying the guidance to the contracts individually.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Connect Membership</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Core Membership</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Business Membership</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Brand Ambassador</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Charter Flight</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Jet Card Flight</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Aircraft Management</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Maintenance, Repair, Overhaul Ground Service</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify">Fixed-Base Operator Ground Service</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Transaction Price, page&nbsp;F-38</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">34.</TD><TD STYLE="text-align: justify"><B><I>Disclosure indicates that in cases where standalone selling prices are not directly observable,
the residual estimation method is used. Tell us when WUP utilizes this method and how it met one of the criteria in FASB ASC 606-10-32-34(c).
In addition, to the extent material, expand the disclosure to outline the reasons for use of this method and the types of contracts for
which this method is used.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
The Company and WUP respectfully advise the Staff that WUP has not had to apply the residual method. WUP has not historically executed
agreements that have services included in the transaction price for which the standalone selling price is not directly observable. The
Company has revised its disclosure on page&nbsp;F-41 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;21</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Note 5. Acquisitions, page&nbsp;F-40</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">35.</TD><TD STYLE="text-align: justify"><B><I>Expand the qualitative description of the factors making up the goodwill recognized as part of the
acquisition of Delta Private Jets, LLC. Refer to FASB ASC 805-30-50-1a.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages F-43 and F-44 of the Amended
Registration Statement to expand the qualitative description of the factors making up the goodwill recognized as part of the
acquisition of Delta Private Jets, LLC as prescribed by FASB ASC 805-30-50-1a.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Audited Financial Statements of Delta Private
Jets,&nbsp;Inc.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Report of Independent Certified Public Accountants,
page&nbsp;F-64</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">36.</TD><TD STYLE="text-align: justify"><B><I>Please request that the auditor revise the penultimate paragraph to indicate that the basis provided
for the audit opinion is reasonable. Refer to AU Section&nbsp;508.08(g).</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:&nbsp;The
Company and WUP respectfully advise the Staff that the auditor believes the reference to AU Section&nbsp;508.08(g)&nbsp;has been superseded
and the reference should be to AU-C Section&nbsp;700A.33, which states the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>.33 &ldquo;The auditor&rsquo;s report
should state whether the auditor believes that the audit evidence the auditor has obtained is sufficient and appropriate to provide a
basis for the auditor&rsquo;s opinion.&rdquo;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibits</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">37.</TD><TD STYLE="text-align: justify"><B><I>We note the disclosure on pages&nbsp;247-249 regarding WUP&rsquo;s credit facilities, all of which
appear to have debt outstanding that will be assumed by the combined company following the business combination. Please file copies of
WUP&rsquo;s Amended 1st Credit Facility, 2nd Credit Facility, and 3rd Credit Facility as exhibits to your registration statement.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
<FONT STYLE="background-color: white">The Company respectfully acknowledges the Staff&rsquo;s comment and advises the Staff that it&nbsp;has
revised the exhibit index to include </FONT>WUP&rsquo;s Amended 1st Credit Facility, 2nd Credit Facility, 3rd Credit Facility and amendments
thereto and has filed such agreements with the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">38.</TD><TD STYLE="text-align: justify"><B><I>We note your disclosure on page&nbsp;261 that the base salary for each named executive officer of
WUP that is currently in effect will continue following the business combination, subject to the terms of each named executive officer&rsquo;s
employment agreement and any adjustments made in connection with the compensation committee&rsquo;s annual review of the named executive
officers&rsquo; base salaries. Please file copies of WUP&rsquo;s employment agreements with Kenny Dichter, Eric Jacobs, Jason Horowitz,
Lee Applbaum as exhibits. Refer to Item 601(b)(10)(iii)(A)&nbsp;of Regulation S-K.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
<FONT STYLE="background-color: white">The Company respectfully acknowledges the Staff&rsquo;s comment and advises the Staff that it&nbsp;has
revised the exhibit index to include </FONT>WUP&rsquo;s employment agreements with Kenny Dichter, Eric Jacobs, Jason Horowitz and Lee
Applbaum and has filed such agreements with the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;22</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">39.</TD><TD STYLE="text-align: justify"><B><I>We note your disclosure on page&nbsp;47 regarding WUP's Commercial Cooperation Agreement with Delta,
including that if you are not able to provide the revised minimum amounts of in-kind benefits to Delta in any year starting in 2022, subject
to any cure rights that you may agree upon with Delta, Delta will have the right to terminate the CCA and the other commercial agreements,
which would have a material adverse effect on our business, results of operations and cash flows. Additionally, you have also included
a description of your partnership with Delta in the summary section. Please file WUP&rsquo;s Commercial Cooperation Agreement with Delta
as an exhibit or tell us why you believe it is not required to be filed. Refer to Item 601(b)&nbsp;of Regulation S-K.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
<FONT STYLE="background-color: white">The Company respectfully acknowledges the Staff&rsquo;s comment and advises the Staff that it&nbsp;has
revised the exhibit index to include </FONT>WUP&rsquo;s Commercial Cooperation Agreement (the &ldquo;<B><I>CCA</I></B>&rdquo;) with Delta
and Amendment No.&nbsp;1 to the CCA and has filed such agreements with the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">40.</TD><TD STYLE="text-align: justify"><B><I>We note the various images on page&nbsp;7 of your prospectus. Please revise to include narrative
disclosure that clearly explains the context for the images. Please also tell us with a view toward disclosure whether the company obtained
paid endorsements from the participants in the images. Additionally, please ensure that the graphics throughout the prospectus are accompanied
by narrative disclosure that clearly explains the context for the graphic. As another example, please revise to include additional context
for the graphics on pages&nbsp;4 and 5. For guidance, refer to Securities Act Forms Compliance and Disclosure Interpretations Question
101.02.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company has revised its disclosure on pages 4, 5, 7, 8, 9, 11, 12, 211, 212, 215, 216,
217, 220, 229, 234 and 238 of the Amended Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><BR>
    May&nbsp;6, 2021</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Page&nbsp;23</B></P></TD>
    <TD STYLE="width: 78%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>FOIA CONFIDENTIAL TREATMENT REQUEST</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PURSUANT
    TO 17 C.F.R. </B></FONT><B>&nbsp;&sect; 200.83 BY ASPIRATIONAL CONSUMER LIFESTYLE CORP.</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Confidential Treatment Request</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Due to the commercially
sensitive nature of information contained in this letter, the Company hereby requests, pursuant to 17 C.F.R. &sect;200.83, that certain
portions of this letter be maintained in confidence, not be made part of any public record and not be disclosed to any person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hope that the foregoing has been responsive
to the Staff&rsquo;s comments and look forward to resolving any outstanding issues as quickly as possible. Please direct any questions
or comments regarding the foregoing to me at (212) 735-2438.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Howard Ellin</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ravi Thakran</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Aspirational Consumer Lifestyle Corp.</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kenneth Dichter</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Wheels Up Partners Holdings LLC</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Laura Heltebran</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Wheels Up Partners Holdings LLC</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher M. Barlow</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher Peterson</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Arnold&nbsp;&amp; Porter Kaye Scholer LLP</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas Yadlon</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Arnold&nbsp;&amp; Porter Kaye Scholer LLP</I></FONT></TD></TR>
  </TABLE>

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