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