March 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ronald Alper
| Re: | SVF Investment Corp. 3 |
Registration Statement on Form S-1
Filed February 5, 2021, as amended
File No. 333-252788
Dear Mr. Alper:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the several underwriters, hereby joins in the request of SVF Investment Corp. 3 that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on March 8, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that 1,488 copies of the Preliminary Prospectus dated March 4, 2021 have been distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[signature page follows]
| Very truly yours, | ||
| CITIGROUP GLOBAL MARKETS INC. | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ John Eydenberg | |
| Name: John Eydenberg | ||
| Title: Managing Director | ||
| UBS SECURITIES LLC | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Thomas Schadewald | |
| Name: Thomas Schadewald | ||
| Title: Director | ||
| By: | /s/ Carlos Alvarez | |
| Name: Carlos Alvarez | ||
| Title: Managing Director | ||
| DEUTSCHE BANK SECURITIES INC. | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Ravi Raghunathan | |
| Name: Ravi Raghunathan | ||
| Title: Managing Director | ||
| By: | /s/ Brandon Sun | |
| Name: Brandon Sun | ||
| Title: Director | ||
| CANTOR FITZGERALD & CO. | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Sage Kelly | |
| Name: Sage Kelly | ||
| Title: Senior Managing Director, Head of | ||
| Investment Banking | ||
[Signature Page to Gazelle III- UW Acceleration Request]
| MIZUHO SECURITIES USA LLC | ||
| as Representative of the Several Underwriters | ||
| By: | /s/ Andor Laszlo | |
| Name: Andor Laszlo | ||
| Title: Managing Director | ||
[Signature Page to Gazelle III- UW Acceleration Request]