<SEC-DOCUMENT>0000950123-23-006108.txt : 20231025
<SEC-HEADER>0000950123-23-006108.hdr.sgml : 20231025
<ACCEPTANCE-DATETIME>20230714161238
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-23-006108
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MoneyHero Ltd
		CENTRAL INDEX KEY:			0001974044
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		70 SHENTON WAY, #18-15
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			079118
		BUSINESS PHONE:		65-6322-4392

	MAIL ADDRESS:	
		STREET 1:		70 SHENTON WAY, #18-15
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			079118
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<TD VALIGN="bottom" NOWRAP ALIGN="center">26th Floor, Gloucester Tower</TD>
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<TD VALIGN="bottom" NOWRAP ALIGN="center">15 Queen&#146;s Road Central</TD>
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<TD VALIGN="bottom" NOWRAP ALIGN="center">Telephone: +852 3761 3300</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center">Steve Lin</TD></TR>
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<TD VALIGN="bottom" NOWRAP ALIGN="center">Facsimile: +852 3761 3301</TD>
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<TD VALIGN="bottom" NOWRAP ALIGN="center">To Call Writer Directly</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center">www.kirkland.com</TD>
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<TD VALIGN="bottom" NOWRAP ALIGN="center">steve.lin@kirkland.com</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">July 14, 2023 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>CONFIDENTIAL </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade&nbsp;&amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Amy Geddes </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Lyn Shenk </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kate Beukenkamp </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Lilyanna Peyser </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">MoneyHero Limited (CIK 0001974044) </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Responses to the Staff&#146;s Comments on the Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">F-4</FONT> Confidentially
Submitted on June&nbsp;5, 2023 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our client, MoneyHero Limited (the &#147;<B><I>Company</I></B>&#148;), we hereby submit to the staff (the
&#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) this letter setting forth the Company&#146;s responses to the comments contained in the Staff&#146;s letter, dated July&nbsp;5,
2023, regarding the Company&#146;s draft registration statement on Form <FONT STYLE="white-space:nowrap">F-4</FONT> confidentially submitted on June&nbsp;5, 2023 (the &#147;<B><I>Registration Statement</I></B>&#148;). Concurrently with the
submission of this letter, the Company is submitting its revised draft registration statement on Form <FONT STYLE="white-space:nowrap">F-4</FONT> (the &#147;<B><I>Revised Draft Registration Statement</I></B>&#148;) via EDGAR with the Commission for
confidential review. For ease of your review, we have set forth below each of the numbered comments and the Company&#146;s proposed responses thereto. Certain terms are used herein as defined in the Revised Draft Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">F-4</FONT> submitted June&nbsp;5, 2023 </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Cover Page </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>1.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that the Sponsor, each Bridgetown director and certain other advisors of Bridgetown to whom
Sponsor has transferred Bridgetown Shares have agreed to, among other things, vote all of their Bridgetown Shares in favor of the proposals being presented at the Extraordinary General Meeting and waive their redemption rights with respect to their
Bridgetown Shares in connection with the consummation of the Business Combination. Please describe any consideration provided in exchange for this agreement here and elsewhere throughout your proxy statement/prospectus as appropriate.
</I></B></P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman"><B>PARTNERS:</B> Pierre - Luc Arsenault<SUP
STYLE="font-size:75%; vertical-align:top">3</SUP> | Joseph R. Casey<SUP STYLE="font-size:75%; vertical-align:top">9</SUP> | Manas Chandrashekar<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Lai Yi Chau | Michelle Cheh<SUP
STYLE="font-size:75%; vertical-align:top">6</SUP> | Yik Chin Choi | Maurice Conway<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Justin M. Dolling<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | David Patrick Eich<SUP
STYLE="font-size:75%; vertical-align:top">1,4,5</SUP> | Yuan Yue Jennifer Feng<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Liu Gan<SUP STYLE="font-size:75%; vertical-align:top">2</SUP> | Paul Guan<SUP
STYLE="font-size:75%; vertical-align:top">3</SUP> | Brian Y.T. Ho | Karen K.Y. Ho | Ka Chun Hui | Damian C. Jacobs<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Guang Li<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Wei Yang Lim<SUP
STYLE="font-size:75%; vertical-align:top">5</SUP> | Mengyu Lu<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Neil E.M. McDonald | Kelly Naphtali | Amy Y.M. Ngan<SUP STYLE="font-size:75%; vertical-align:top">7</SUP> | Nicholas A. Norris<SUP
STYLE="font-size:75%; vertical-align:top">5</SUP> | Paul S. Quinn | Louis A. Rabinowitz<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Fergus A. Saurin<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Jesse D. Sheley<SUP
STYLE="font-size:75%; vertical-align:top">#</SUP> | Yusang Shen | Peng Yu<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Jacqueline B.N. Zheng<SUP STYLE="font-size:75%; vertical-align:top">3,5</SUP> | Yu Zheng<SUP
STYLE="font-size:75%; vertical-align:top">3</SUP> <B> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman"><B>REGISTERED FOREIGN LAWYERS:</B> Gautam
Agarwal<SUP STYLE="font-size:75%; vertical-align:top">5</SUP> | Yuxin Chen<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Ju Huang<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Ding
Jin<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Ming Kong<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Cori A. Lable<SUP STYLE="font-size:75%; vertical-align:top">2</SUP> | Nicholas Tianchia Liew<SUP
STYLE="font-size:75%; vertical-align:top">5</SUP> | Min Lu<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Bo Peng<SUP STYLE="font-size:75%; vertical-align:top">8</SUP> | Shinong Wang<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> |
Jodi K. Wu<SUP STYLE="font-size:75%; vertical-align:top">9</SUP> | David Zhang<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Xiang Zhou<SUP STYLE="font-size:75%; vertical-align:top">3</SUP> | Ling Zhu<SUP
STYLE="font-size:75%; vertical-align:top">3</SUP> <B> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman"><B>ADMITTED IN:</B> <SUP STYLE="font-size:75%; vertical-align:top">1</SUP> State of Illinois
(U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">2</SUP> Commonwealth of Massachusetts (U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">3</SUP> State of New York (U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">4</SUP> State
of Wisconsin (U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">5</SUP> England and Wales; <SUP STYLE="font-size:75%; vertical-align:top">6</SUP> Victoria (Australia); <SUP STYLE="font-size:75%; vertical-align:top">7</SUP> New South Wales
(Australia); <SUP STYLE="font-size:75%; vertical-align:top">8</SUP> State of Georgia (U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">9</SUP> State of California (U.S.A.); <SUP STYLE="font-size:75%; vertical-align:top">#</SUP> non-resident
</P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman">Austin &nbsp;&nbsp;Bay Area &nbsp;&nbsp;Beijing &nbsp;&nbsp;Boston &nbsp;&nbsp;Brussels &nbsp;&nbsp;Chicago &nbsp;&nbsp;Dallas &nbsp;&nbsp;Houston
&nbsp;&nbsp;London &nbsp;&nbsp;Los Angeles &nbsp;&nbsp;Miami &nbsp;&nbsp;Munich &nbsp;&nbsp;New York &nbsp;&nbsp;Paris &nbsp;&nbsp;Salt Lake City &nbsp;&nbsp;Shanghai &nbsp;&nbsp;Washington, D.C. </P>

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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;14, 2023 </P>
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 2
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that no compensation was provided to Sponsor or
any Bridgetown director or advisor of Bridgetown to whom Sponsor transferred Bridgetown Shares in connection with their agreement to vote all of their Bridgetown Shares in favor of the proposals being presented at the Extraordinary General Meeting
and to waive their redemption rights with respect to such Bridgetown Shares in connection with the consummation of the Business Combination. In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and page
129 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>2.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise your prospectus cover page to address how recent statements and regulatory actions by both
China&#146;s government and Hong Kong&#146;s regulatory authorities, such as those related to data security or anti-monopoly concerns, have or may impact the company&#146;s ability to conduct its business, accept foreign investments, or list on a
U.S. or other foreign exchange. Disclose the location of your auditor&#146;s headquarters and whether and how the Holding Foreign Companies Accountable Act, as amended by the Consolidated Appropriations Act, 2023, and related regulations will affect
your company. Ensure that your prospectus summary addresses all of these risks, as well. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 72, 73, 112, 113 and 118 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>3.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Here and in the prospectus summary, provide a description of how cash is transferred through your
organization, and state whether any transfers, dividends, or distributions have been made to date between you and your subsidiaries or to investors, and quantify the amounts where applicable. Disclose that, to the extent cash/assets in the business
is in the Hong Kong or a Hong Kong entity, the funds/assets may not be available to fund operations or for other use outside of the Hong Kong due to interventions in or the imposition of restrictions and limitations on the ability of you or your
subsidiaries by the PRC government to transfer cash/assets. On the cover page, provide cross-references to these other discussions. Also discuss whether there are limitations on your ability to transfer cash between you, your subsidiaries or
investors, and provide a cross-reference to your discussion of this issue in your summary, summary risk factors, and risk factors sections. Describe any restrictions on foreign exchange and your ability to transfer cash between entities, across
borders, and to U.S. investors, as well as any restrictions on your ability to distribute earnings. To the extent you have cash management policies that dictate how funds are transferred between you, your subsidiaries or investors, summarize the
policies on your cover page and in the prospectus summary, disclose the source of such policies, and include a cross-reference on the cover page to the discussion in the summary; alternatively state that you have no such policies.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 66,
67, 68, 69, 70, 98, 113, 114 and 148 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Presentation of Financial Information </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>PubCo, page 4 </U></P>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>4.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>You have disclosed here that PubCo, incorporated on March&nbsp;21, 2023, has no material assets and does
not operate any businesses, so no financial statements of PubCo have been included in this document. We also note the disclosure on page 38 of your filing that PubCo was incorporated with an aggregate share capital of $50,000 divided into
500,000,000 registered shares of a par value of $0.0001 per share, and that two such shares are currently issued and outstanding. At incorporation, its assets consisted of the par value contributed for its two outstanding shares. While these balance
sheet items may be quantitatively not material, the incorporation of the entity that will be the surviving legal entity is qualitatively significant. Please include audited financial statements for PubCo. Please note the guidance in Item 14 of Form <FONT
STYLE="white-space:nowrap">F-4</FONT> and Item 8.A of Form <FONT STYLE="white-space:nowrap">20-F</FONT> that specifies that if the registrant has been in existence less than a year and have not yet commenced operations, you may instead include an
audited balance sheet that is no more than nine months old. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment
and respectfully advises the Staff that Ernst &amp; Young, PubCo&#146;s auditor, is in the process of finalizing its audit report for the balance sheet items and that the Company will include in the next amendment to the Revised Draft Registration
Statement the balance sheet items for the Staff&#146;s review. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Questions and Answers About the Proposals </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Q. May Bridgetown, Sponsor or Bridgetown&#146;s directors, officers, advisors or their affiliates purchase shares..., page 15</U> </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>5.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that you have arranged to sell additional securities to raise funds to satisfy the minimum cash
required to complete the Business Combination transaction after returning funds to redeeming stockholders. Further, we note that the Sponsor has entered into <FONT STYLE="white-space:nowrap">Non-Redemption</FONT> Deeds in favor of each of the FWD
Parties pursuant to which, among other things, Sponsor has offered to pay to the FWD Parties certain compensation in exchange for such FWD Party participating in certain actions (e.g., vote in favor of the business combination) and not pursue other
actions (e.g., selling or transferring Bridgetown Class&nbsp;A Ordinary Shares prior to closing of the initial merger) that facilitate the consummation of the Business Combination. Revise the disclosure to discuss the key terms of any convertible
securities and to disclose the potential impact of these securities, including the <FONT STYLE="white-space:nowrap">Non-Redemption</FONT> Deeds on <FONT STYLE="white-space:nowrap">non-redeeming</FONT> shareholders. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully acknowledges the Staff&#146;s comment and advises the Staff that neither the Company nor Bridgetown has arranged to
sell additional securities of the Company to raise funds to satisfy the minimum cash required to complete the Business Combination transaction. While the Company, CGCL and Bridgetown and their respective affiliates currently have no such plans, CGCL
reserves the right to do so under the Business Combination Agreement, but unless otherwise agreed by Bridgetown in writing, such arrangements would not involve convertible securities. In response to the Staff&#146;s comment, the Company has revised
the disclosure on the cover page and pages 9, 16, 17, 20, 25, 26, 27, 28, 33, 34, 47, 60, 126, 181, 182, 186, 224, 260, 261, 262, 263, 359 and 360 of the Revised Draft Registration Statement to include key terms of the
<FONT STYLE="white-space:nowrap">Non-Redemption</FONT> Deeds and reflect that shareholders of Bridgetown other than the FWD Parties will not benefit from the terms of the <FONT STYLE="white-space:nowrap">Non-Redemption</FONT> Deeds. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Q. What shall be the relative equity stakes of Bridgetown shareholders and CGCL shareholders in PubCo upon completion..., page 18</U> </P>
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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>6.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise your Share Ownership in PubCo table, and elsewhere throughout your proxy
statement/prospectus, to include all potential sources of dilution affecting public stockholders related to this Business Combination. In this regard, please revise the tables to include any shares being reserved for the PubCo equity incentive plans
or otherwise. We note that your transaction does not contemplate PIPE financing. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s
comment, the Company has revised the disclosure on pages 21, 22, 144, 185 and 244 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Q. What interests do
Bridgetown&#146;s Sponsors, directors, officers and certain advisors have in the Business Combination? page 26</U> </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>7.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note from your disclosure here and elsewhere throughout your proxy statement/prospectus that you have
waived the corporate opportunities doctrine in connection with the Business Combination. Please revise this section and elsewhere throughout your disclosure as appropriate to disclose whether you believe this waiver materially impacted your search
for an acquisition target. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on
pages 29, 30, 61, 127 and 226 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>8.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please quantify the aggregate dollar amount and describe the nature of what the sponsor and its
affiliates have at risk depends on the completion of a business combination. Include the current value of securities held, loans extended, fees due, and <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">out-of-pocket</FONT></FONT>
expenses for which the sponsor and its affiliates are awaiting reimbursement. Provide similar disclosure for the company&#146;s officers and directors, if material. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 28, 29, 30, 60, 61, 62, 121, 122, 123, 124, 125, 126,
127, 128, 223, 224, 225 and 226 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>9.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please highlight the risk that the sponsor will benefit from the completion of a business combination and
may be incentivized to complete an acquisition of a less favorable target Company or on terms less favorable to shareholders rather than liquidate. We note your disclosure elsewhere in your proxy statement/prospectus discussing this specific point.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 30, 62, 123, 128, 226
and 227 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>10.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise to discuss any material interests in the transaction held by Mr.&nbsp;Wong and Mr.&nbsp;Li,
including fiduciary or contractual obligations to, interests in and affiliations with the target. Clarify how the board considered those conflicts in negotiating and recommending the business combination. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that neither Mr.&nbsp;Wong nor Mr.&nbsp;Li has any fiduciary or contractual obligations to the
target. In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 27, 28, 58, 59, 60, 124, 126, 223 and 224 of the Revised Draft Registration Statement. </P>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 5
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Summary of the Proxy Statement/Prospectus, page 35 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>11.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Disclose each permission or approval that you or your subsidiaries are required to obtain from Chinese
authorities to operate your business and to offer the securities being registered to foreign investors, and state affirmatively whether you have received all requisite permissions and approvals and whether any have been denied. State here, as you do
on pages <FONT STYLE="white-space:nowrap">101-102,</FONT> that you do not believe that you or your subsidiaries are covered by permissions requirements from the CSRC or CAC. Please also describe the consequences to you and your investors if you or
your subsidiaries: (i)&nbsp;do not receive or maintain such permissions or approvals, (ii)&nbsp;inadvertently conclude that such permissions or approvals are not required, or (iii)&nbsp;applicable laws, regulations, or interpretations change and you
are required to obtain such permissions or approvals in the future. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Additionally, please disclose whether
you relied on the opinion of counsel with regards to this disclosure and, if so, name counsel and file a consent of counsel as an exhibit. If you have not relied upon an opinion of counsel with respect to this disclosure, please state as much,
explain why such an opinion was not obtained and provide the basis for your determinations in this regard. </I></B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 71 and 72 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>12.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>In the third bullet of the Risks Related to Doing Business in Hong Kong section of your summary of risk
factors, discuss that risks and uncertainties regarding the enforcement of laws arise because the rules and regulations in China can change quickly with little advance notice; state that the Chinese government may intervene or influence your
operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment in China-based issuers, which could result in a material change in your operations and/or the value of the securities you are registering
for sale; and state that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China- or Hong Kong-based issuers could significantly limit or completely
hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 72 and 73 of the Revised Draft Registration Statement.
</P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>The Parties to the Business Combination </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>CGCL,
page 35 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>13.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>In the fourth paragraph under this heading, you describe MoneyHero Group&#146;s main business pillars as
being tied to the company&#146;s websites and ability for consumers to access online content. Please revise your disclosure here and where appropriate, for example, in the section of your proxy statement/prospectus titled &#147;Information Related
to the MoneyHero Group&#148; to disclose the company websites providing the online platform of services and other business operations provided by MoneyHero Group. </I></B></P></TD></TR></TABLE>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 40,
282 and 283 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Bridgetown, page 36 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>14.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that funds in the Trust Account at being held in an interest-bearing demand deposit account at
Morgan Stanley, with Continental (Bridgetown&#146;s transfer agent) continuing to act as trustee until the earlier of the consummation of Bridgetown&#146;s initial business combination or its liquidation. Please clarify whether the trust assets are
held in the U.S. If the trust assets are located in the PRC/Hong Kong, please amend your disclosure here and in the summary risk factors and risk factors sections to state that, to the extent cash/assets is in the PRC/Hong Kong or a PRC/Hong Kong
entity, the funds/assets may not be available to fund operations or for other use outside of the PRC/Hong Kong due to interventions in or the imposition of restrictions and limitations on the ability of you, your subsidiaries or other entities or
parties to the Business Combination by the PRC government to transfer cash/assets. On the cover page, provide cross-references to these other discussions. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Additionally, please revise your disclosure to discuss whether there are limitations on your ability to transfer cash between you, your
subsidiaries or other entities or parties to the Business Combination or investors. Provide a cross-reference to your discussion of this issue in your summary, summary risk factors, and risk factors sections, as well. </I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that the trust assets are held in the U.S. In addition, there are no limitations on the ability of
Bridgetown or CGCL to transfer cash between them and their subsidiaries or other parties to the Business Combination. In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 41 and 277 of the Revised Draft
Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Related Agreements </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Fee
Letter, page 42 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>15.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that concurrently with the execution of the Business Combination Agreement, Sponsor and BTN
Investments LLC (&#147;BTN&#148;) issued the Fee Letter to PubCo and CGCL whereby each of the Sponsor and BTN agree to reimburse PubCo for a portion of transaction expenses if the amount of cash in the Trust Account is less than $82&nbsp;million.
Please revise your disclosure, where appropriate (e.g., Frequently Used Terms) to provide brief additional context for the entity BTN. For example, please describe the purpose or business of this entity, and its relationship to the Sponsor, PubCo or
other parties to the Business Combination. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the
disclosure on pages 47 and 181 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Selected Historical Financial Data of Bridgetown, page 65 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>16.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please tell us why you excluded the year ended December&nbsp;31, 2021 in your tabular presentation of
Statement of Operations data here. </I></B></P></TD></TR></TABLE>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 7
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 77 of
the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risk Factors, page 73 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>17.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please include a risk factor discussing the material risks related to the exclusive forum provision in
the Amended PubCo Articles, including increased costs to bring a claim and that these provisions can discourage claims or limit investors&#146; ability to bring a claim in a judicial forum that they find favorable. Also state that there is
uncertainty as to whether a court would enforce such provision in connection with claims under the Securities Act and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. In this regard,
we note that Section&nbsp;22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 147 of the Revised Draft
Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>18.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please include risk factor disclosure explaining whether there are laws/regulations in Hong Kong that
result in oversight over data security, how this oversight impacts the company&#146;s business and the offering, and to what extent the company believes that it is compliant with the regulations or policies that have been issued.
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 114, 115, 306 and 307
of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risks Related to the MoneyHero Group&#146;s Business and Industry </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Our success-based model is subject to risks that could have a material adverse effect..., page 76</U> </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>19.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise the body of this risk factor to discuss the risk associated with your business model
plainly and in commonly understood terms. In this regard, we note the first sentence in this risk factor, which states &#147;[o]ur internet leads generation income is primarily success-based.&#148; Further, you state that &#147;[t]he success-based
nature of our fee structures also exposes us to fluctuations in approval rates...&#148; </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company has revised the disclosure on pages 88 and 89 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risks Related to
Bridgetown and the Business Combination </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Members of the Bridgetown Special Committee have interests that are different from, or in addition to, and
may conflict with..., page 106</U> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>20.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise the title of this risk factor to make clear that the interests of members of the Bridgetown
Special Committee and those of &#147;Bridgetown shareholders and warrantholders&#148; includes those interests of the Bridgetown&#146;s public shareholders and warrant holders. Similarly, please revise the second to last bullet point in this risk
factor to clearly reflect that it may be Bridgetown&#146;s public shareholders that receive a negative return on their investment in PubCo, not simply &#147;other Bridgetown shareholders.&#148; Please make similar revisions throughout your proxy
statement/prospectus as appropriate to clearly state when you are referring to potential investment or other impacts to Bridgetown&#146;s public shareholders. </I></B></P></TD></TR></TABLE>
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 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 8
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 121,
122 and 123 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Risks Related to PubCo and Its Securities </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>PubCo may redeem your unexpired PubCo Warrants prior to their exercise at a time that is disadvantageous to you..., page 128</U> </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>21.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please highlight the material risks to public warrant holders, including those arising from differences
between private and public warrants. Clarify whether recent common stock trading prices exceed the threshold that would allow the company to redeem public warrants. Clearly explain the steps, if any, the company will take to notify all shareholders,
including beneficial owners, regarding when the warrants become eligible for redemption. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the
Staff&#146;s comment, the Company has revised the disclosure on pages 29, 60, 61, 122, 123, 126, 127, 145, 146, and 225 of the Revised Draft Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>The Business Combination Proposal </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Organizational
Structure, page 163 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>22.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise your organizational structure diagram to reflect Bridgetown Public Stockholders as a
separate group from Bridgetown insiders, including the Sponsor, officers and directors. Additionally, please revise the simplified version of the ownership structure immediately following the consummation of the Business Combination to reflect the
respective ownership interests and voting power of each entity or group of shareholders (i.e., public or insiders). Finally, for clarity, we note the use of the defined terms when referring to certain entities (e.g., PubCo). However, for additional
clarity please include the name of the entity so investors in this offering can understand where within your organizational structure their holdings originate. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 183, 184 and 185 of the Revised Draft Registration
Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Background of the Business Combination, page 166 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>23.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>In the third paragraph from the top of this page, you discuss two other companies with which Bridgetown
signed a <FONT STYLE="white-space:nowrap">non-binding</FONT> letter of intent other than the MoneyHero Group. Please revise this discussion to provide dates around the timing of these respective <FONT STYLE="white-space:nowrap">non-binding</FONT>
letters of intent and the reasons for your determination not to pursue a business combination with either entity. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 187 and 188 of the Revised Draft Registration
Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>24.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that on December&nbsp;7, 2021, representatives from MoneyHero Group, Bridgetown and
Bridgetown&#146;s business due diligence advisors held an introductory call and management presentation. Please expand your disclosure to discuss what was included in this management presentation in greater detail. We note that the presentation was
regarding MoneyHero Group&#146;s businesses and M&amp;A plans. </I></B></P></TD></TR></TABLE>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 9
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 188
and 189 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>25.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that between January&nbsp;26, 2022 and <FONT STYLE="white-space:nowrap">mid-November</FONT> 2022,
Bridgetown searched for other prospective business combination candidates. Please revise this paragraph to discuss in greater detail efforts made by Bridgetown to identify a target company, including whether the company engaged in discussion or
entered into any letters of intent or otherwise with other potential targets. We note the passage of approximately ten months during this time. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 189 of the Revised Draft Registration Statement. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>26.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that subsequent to the January&nbsp;10, 2023 conference call, Kirkland and Skadden continued to
follow up on transaction structuring. Please expand your disclosure here to discuss in greater detail what terms or other aspects of the transaction structure were discussed and what changes, if any, resulted. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 192 of the Revised Draft Registration Statement. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>27.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise your disclosure to make clear the five instances where the Financial Projections prepared
by the MoneyHero Group&#146;s management were discussed. We note that on page 199 you state that &#147;Bridgetown and the MoneyHero Group, in addition to various email communication about due diligence requests, held five video conference due
diligence sessions to discuss the Financial Projections.&#148; We note that in numerous instances in this section you reference &#147;financial projections&#148; discussed, for example, on April&nbsp;4, 2023; April&nbsp;5, 2023; April&nbsp;14, 2023;
April&nbsp;17, 2023; April&nbsp;18, 2023 and April&nbsp;21, 2023. Please clarify whether such &#147;financial projections&#148; are the same as the Financial Projections, a single set of projections contained within the Financial Projections
prepared by MoneyHero Group&#146;s management, or otherwise, so that investors understand which set(s) of projections were considered by Bridgetown. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 200, 201, 202 and 219 of the Revised Draft
Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>28.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that in connection with Bridgetown&#146;s IPO, an entity affiliated with Thiel Capital entered
into a forward purchase agreement with Sponsor, agreeing to, among other things, purchase 60% of the outstanding securities in Bridgetown held by Sponsor which remain outstanding following the consummation of the Business Combination, provided that
any such securities shall remain subject to any lockup, escrow, transfer or other restrictions to which they are otherwise subject. Please highlight material differences in the terms and price of securities at the time of the IPO as compared to
private placements contemplated at the time of the Business Combination. </I></B></P></TD></TR></TABLE>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that the Company has not yet agreed to any
issuance of shares pursuant to any private placement. Any potential private placement occurring prior to the closing of the Business Combination would need to be made in accordance with the Business Combination Agreement, as described in the Revised
Draft Registration Statement. Accordingly, other than the general parameters of such permitted equity financing as set forth in the Business Combination Agreement, there are there are no terms of a private placement available for comparison. In
response to the Staff&#146;s comment, the Company has revised the disclosure on pages 186 and 187 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Certain
Engagement in Connection with the Business Combination and Related Transactions, page 186</U> </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>29.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that Houlihan Capital was engaged on a fixed fee basis. Please disclose the fees Houlihan Capital
will receive upon completion of the Business Combination and any amount that is contingent upon completion of the transaction. We note that 25% of the fee payable to Houlihan is conditioned upon the occurrence of the closing of the Business
Combination. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that there are no other amounts payable to Houlihan
Capital that are conditioned upon the closing of the Business Combination. In response to the Staff&#146;s comment, the Company has revised the disclosure on page 208 of the Revised Draft Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Material Tax Considerations </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>U.S. Federal Income Tax
Considerations, page 208 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>30.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please disclose whether, in counsel&#146;s opinion, the Initial Merger will qualify as an F
Reorganization. If counsel opines that the Initial Merger &#147;should&#148; or is &#147;more likely than not&#148; to so qualify, please explain the reasons for some uncertainty in the opinion and provide appropriate risk factor disclosure
describing risks to investors of uncertain tax treatment. Also, if counsel will provide a short-form tax opinion, please revise to state, if true, that this discussion constitutes the opinion of counsel. Refer to Staff Legal Bulletin No.&nbsp;19 for
further guidance. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 232 of
the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Unaudited Pro Forma Condensed Combined Financial Statements </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Notes to Unaudited Pro Forma Condensed Combined Financial Statements </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Transaction Accounting Adjustments </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Footnote H, page
226 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>31.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>It appears there is a typographical error in your disclosure of the number of CGCL Class&nbsp;C Warrants.
Specifically, it appears the number should be 20,652,495. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company
has revised the disclosure on page 250 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Overview, page 259 </U></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>32.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that in the first sentence of the fourth paragraph in this section you refer to
&#147;113.7&nbsp;million Traffic&#148; and note your definition of the term &#147;Traffic&#148; within your Frequently Used Terms. However, please revise your disclosure for clarity and consistency, for example, to state &#147;113.7&nbsp;million
Traffic sessions&#148; throughout your proxy statement/prospectus. </I></B></P></TD></TR></TABLE>
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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 11
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 39,
40, 99, 281, 282, 294, 299, 326 and 336 of the Revised Draft Registration Statement. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>33.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>At the beginning of the last paragraph at the bottom of page 260, you disclose the percentage of 2022
total revenue attributed to several business activities, including &#147;internet leads generation&#148; and &#147;marketing service income.&#148; Please revise your disclosure here and where appropriate to briefly describe the meaning of these
terms and how the related activities generate income. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has
revised the disclosure on pages 40, 283 and 327 of the Revised Draft Registration Statement. The Company respectfully advises the Staff that it does not account for &#147;internet leads generation&#148; and &#147;marketing service income&#148;
separately. Rather, revenue that the Company generates from its commercial partners related to credit cards, personal loans, mortgages, medical insurance, travel insurance, car insurance and other financial products under the revenue per click,
revenue per lead, revenue per application or revenue per approved application models is characterized as &#147;internet leads and marketing service income,&#148; while revenue that the Company generates from its commercial partners in connection
with marketing services that are paid upfront regardless of whether a click, lead, application or approved application is generated as a result is characterized as &#147;marketing income.&#148; </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>34.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>To the extent possible, disclose the percentage of your organization&#146;s assets that are located in
Hong Kong and other jurisdictions. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the
disclosure on the cover page and pages 40, 71, 110, 113, 283 and 327 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>High-Quality and Complex Commercial
Partnerships, page 262 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>35.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note your disclosure regarding how your have &#147;built deep alliances and bespoke integrations&#148;
with your commercial partners and how this translates to a series of activities, including rewards management and a deep understanding of your commercial partners&#146; &#147;strategic acquisition requirements.&#148; Please revise this section and
elsewhere as appropriate to provide an example of these activities in plain terms as tied to your business model. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 285, 287 and 288 of the Revised Draft Registration
Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Content and Channel Partners, page 265 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>36.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note that the first paragraph of this section relates to &#147;monetization opportunity.&#148; Please
revise this section and elsewhere as appropriate to make clear how your Creatory platform or other products result in monetization and, therefore, revenue generation for MoneyHero. We note that you provide a platform for your commercial partners in
the financial services industry. However, there is a lack of clarity and specificity around MoneyHero&#146;s revenue generating activities. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and has revised the disclosure throughout the Revised Draft Registration Statement
accordingly. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Marketing, page 274 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>37.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>We note your discussion here and in your risk factors regarding your employment of &#147;rewards and
gifts&#148; as a way to attract Traffic and convert Traffic into Applications. Please expand your disclosure here and where appropriate to briefly describe in greater detail what these rewards and gifts consist of (e.g., money, incentives to further
activities on your platform, credits etc.). In this regard, we also note that, while you have grown revenues, you continue to experience losses. </I></B></P></TD></TR></TABLE>
</DIV></Center>


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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 12
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 90,
91, 290, 298, 299 and 328 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Information Related to the MoneyHero Group </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Intellectual Property, page 276 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>38.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise to identify the jurisdictions in which the majority of your intellectual property rights
are held, as well as the jurisdictions in which the most material of your intellectual property rights are held. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 300 of the Revised Draft Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>MoneyHero Group&#146;s Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations</U> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Discussion of Results of Operations </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Year ended
December&nbsp;31, 2022 compared to December&nbsp;31, 2021, page 310 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>39.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please review your comparative discussion here to ensure each material fact, circumstance, or event cited
as a source of variability period to period is quantified. For example, in your discussion of the increase in revenue, you state that the overall increase in revenue is primarily due to an increase in US$5.6&nbsp;million in revenue from your
internet leads generation and marketing service income as a result of market diversification achieved from growth in the Philippines and product diversification achieved from growth in insurance, but do not quantify those underlying reasons. Refer
to the guidance in Item 303(b)(2)(i) of Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to
the Staff&#146;s comment, the Company has revised the disclosure on pages 336 and 337 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Enforceability of
Civil Liabilities, page 370 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>40.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise your disclosure to state whether one or more of your directors, officers, or members of
senior management are located in the PRC/Hong Kong. If that is the case, (i)&nbsp;please state that this is the case and identify the relevant individuals, and (ii)&nbsp;revise this section, consistent with Item 101(g) of Regulation <FONT
STYLE="white-space:nowrap">S-K,</FONT> and include a risk factor addressing the challenges of bringing actions and enforcing judgements against such individuals (i.e., it will be much more difficult to take these actions).
</I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 74,
119 and 397 of the Revised Draft Registration Statement. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit 5.1 </U></P>
</DIV></Center>


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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 13
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>41.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Please revise the assumptions that the signatures &#147;are those of a person or persons given power to
execute the Warrant Documents&#148; and that &#147;[a]ll documents...purporting to be signed...have been so signed&#148; to exclude your client. In addition, please revise the seventh opinion to state that, not only the Warrant Documents, but the
warrants themselves will constitute binding obligations of the company enforceable in accordance with their respective terms. Also tell us whether an opinion regarding the warrants needs to be given under Hong Kong Law, given that the CGCL
Class&nbsp;A Supplemental Deed and the CGCL Class&nbsp;C Supplemental Deeds are governed by Hong Kong law. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In
response to the Staff&#146;s comment, the Company has revised Exhibit 5.1 of the Revised Draft Registration Statement. The Company respectfully advises the Staff that Walkers (Singapore) Limited Liability Partnership is not able to exclude the
Company from the assumptions because it will not witness the signing of the documents nor be in a position to independently verify their signing. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>General </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>42.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has
substantial ties with a <FONT STYLE="white-space:nowrap">non-U.S.</FONT> person. Please also tell us whether anyone or any entity associated with or otherwise involved in the transaction, such as the target, is, is controlled by, or has substantial
ties with a <FONT STYLE="white-space:nowrap">non-U.S.</FONT> person. If so, also include risk factor disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to
investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States
(CFIUS), or ultimately prohibited. Further, if applicable, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and
require you to liquidate. Disclose, if applicable, the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and the warrants, which would
expire worthless. </I></B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that the Sponsor is a &#147;foreign person&#148; as
defined in 31 C.F.R. &#167; 800.224. The Sponsor is organized under the laws of the Cayman Islands and is indirectly controlled by Mr.&nbsp;Richard Li, a foreign person. Bridgetown is organized under the laws of the Cayman Islands and certain of the
members of its board of directors and management are foreign persons. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Further, the Company and the target are both organized under the
laws of the Cayman Islands. Neither, Sponsor, Bridgetown, the Company nor the target has any place of business or physical location in the United States. Moreover, the target does not conduct any business in the United States. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Accordingly, while Sponsor and Bridgetown are &#147;foreign persons&#148; as defined in 31 C.F.R. &#167; 800.224 the Company does not believe
it or the target qualifies as a &#147;U.S. business,&#148; or a &#147;TID U.S. business,&#148; for purposes of the CFIUS regulations. </P>
</DIV></Center>


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<IMG SRC="g497333g44r66.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Trade &amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July 14, 2023 </P>
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 14
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In light of the fact that following the business combination, the Company is expected to
continue to be a &#147;foreign person&#148; as defined in 31 C.F.R. &#167; 800.224 and have expected continued substantial ties to foreign persons, the Company has prepared additional risk factor disclosure on pages 151 and 152 of the Revised Draft
Registration Statement to address the risk that any potential future acquisition of a U.S. target by the Company could fall within scope of the CFIUS regulations. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B><I>43.</I></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Given that much of your operations and many of the members of senior management and of your employees are
located in Hong Kong, please tell us what consideration you gave to discussing China&#146;s Enterprise Tax Law, as well as the related risks and consequences. </I></B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on page 112 of the Revised Draft Registration Statement. The
Company respectfully advises the Staff that, because (i)&nbsp;it does not currently have any subsidiaries or business operations in mainland China, generate any revenue from mainland China, provide its products or services in mainland China, or
solicit any customer, or collect, host or manage any customer&#146;s personal data, in mainland China, and (ii)&nbsp;none of its assets, directors, officers or members of senior management are, or are expected to be, located in mainland China, the
Company believes, based on the experience of its management, that the PRC Enterprise Tax Law is not applicable to the Company, CompareAsia Group Capital Limited or any of their subsidiaries. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;* </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We would welcome the opportunity to discuss the responses with you. If you have
any questions or comments, please contact Steve Lin at steve.lin@kirkland.com, +86 10 5737 9315 (work) or + 86 186 1049 5593 (cell). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you for your time and attention. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Steve Lin</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Steve Lin</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Prashant Aggarwal, Chief Executive Officer and Director, MoneyHero Limited </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Shaun Kraft, Chief Financial Officer and Chief Operating Officer, MoneyHero Limited </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Kenneth Chan, Director, MoneyHero Limited </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Derek Fong, Director, MoneyHero Limited </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Joey Chau, Partner, Kirkland&nbsp;&amp; Ellis </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Jesse Sheley, Partner, Kirkland&nbsp;&amp; Ellis </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Joseph Raymond Casey, Partner, Kirkland&nbsp;&amp; Ellis </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Jonathan B. Stone, Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Rajeev P. Duggal, Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp; Flom LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Ee Sin Tan, Partner, Ernst&nbsp;&amp; Young </P>
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