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 | |