Kalera Public Ltd Co Form CORRESP Filed 2022-10-21

October 21, 2022

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn:

Jessica Ansart

	Re:	Kalera Public Limited Company
		Registration Statement on Form S-1, as amended (File No. 333-267797)

Ladies and Gentlemen:

As the underwriter of the proposed offering of Kalera Public Limited Company (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time, on October 25, 2022, or as soon thereafter as is practicable.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

	Very truly yours,

	Maxim Group LLC

	By:	/s/ Clifford A. Teller
	Name:	Clifford A. Teller
	Title:	Co-President