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                                                           August 30, 2024

Jim Wu
Chief Corporate Affairs Officer
TNL Mediagene
Cogency Global Inc.
122 East 42nd Street, 18th Floor
New York, NY 10168

       Re: TNL Mediagene
           Amendment No. 1 to Registration Statement on Form F-4
           Filed August 5, 2024
           File No. 333-280161
Dear Jim Wu:

     We have reviewed your amended registration statement and have the
following
comment(s).

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our July 12, 2024 letter.

Amendment No. 1 to Registration Statement on Form F-4
Timeline of the Proposed Merger with TNL Mediagene, page 92

1.     We note your response to prior comment 15 and reissue it in part. Please
further revise to
       include enough information so that investors can fully understand how
the final terms of
       the letter of intent were negotiated and ultimately determined,
including any negotiations
       regarding ownership percentages, etc.
2.     We note your response to prior comment 16 and reissue it in part. Please
revise this
       section to include more detail regarding any PIPE investment
negotiations, including i)
       any preliminary discussions about the need to obtain additional
financing for the
       combined company through PIPE investments beyond the amounts available
in the trust
       account and ii) a description of any negotiations relating to any PIPE
subscription
       agreement or marketing process undertaken to date.
 August 30, 2024
Page 2

Unaudited Pro Forma Condensed Combined Financial Information
TNL Mediagene's Unaudited Pro Forma Condensed Combined Balance Sheet as of
December 31,
2023, page 186

3.     On your table on page 189, the row titled "Issued and outstanding shares
reflecting the
       effect of Split Factor" appears to reflect the effect of Split Factor on
201,525,865 shares
       reflected on page 202 rather than the 218,816,761 shares presented on
your table. Please
       reconcile or advise. In addition, please revise the row titled "Total
issued and outstanding
       shares" so that it sums correctly.
Material U.S. Federal Income Tax Considerations, page 215

4.     We note your response to prior comment 28 and reissue it in part. We
note your
       disclosure on page 224 that the disclosure regarding federal income tax
considerations "IS
       NOT LEGAL OR TAX ADVICE." Please delete this limitation on reliance as
investors
       are entitled to rely upon the provided tax opinion. Refer to Section
III.D.1 of Staff Legal
       Bulletin No. 19 dated October 14, 2011.
Characterization of the Merger as a Tax-Free Reorganization under Section
368(a) of the Code,
page 216

5.     We note your response to prior comment 29 and reissue in part. We note
your disclosure
       that "[d]ue to the absence of guidance regarding the application of this
requirement to the
       particular facts of the Merger, the qualification of the Merger as a
reorganization is
       subject to significant uncertainty." If there is a lack of authority
directly addressing the tax
       consequences of the transaction, conflicting authority or significant
doubt about the tax
       consequences of the transaction, counsel may issue a    should    or
more likely than not
       opinion to make clear that the opinion is subject to a degree of
uncertainty. In such cases,
       counsel should explain clearly why it cannot give a    will    opinion.
Additionally, the
       company should provide risk factor and/or other appropriate disclosure
setting forth the
       risks of uncertain tax treatment to investors. Refer to Section III.C.4
of Staff Legal
       Bulletin No. 19 dated October 14, 2011.
Change in Registrant's Certifying Accountant, page 252

6.     Please disclose the name of the auditor dismissed by TNL Mediagene on
July 14, 2023 in
       your next amendment. Also, file Exhibits 16.1 (Letter from Grant
Thornton) and 16.2
       (Letter from unamed auditor dismissed).
       Please contact Patrick Kuhn at 202-551-3308 or Rufus Decker at
202-551-3769 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Rucha Pandit at 202-551-6022 or Donald Field at 202-551-3680 with any
other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
 August 30, 2024
Page 3
cc:   Jesse Gillespie
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