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September 27, 2021
Via EDGAR
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| Attn: | Dale Welcome |
John Cash
Thomas Jones
Sherry Haywood
Division of Corporation Finance
Office of Manufacturing
| Re: | Bird Global, Inc. |
Amendment No. 4 to Registration Statement on Form S-4
Filed September 3, 2021
File No. 333-256187
Ladies and Gentlemen:
On behalf of our client, Bird Global, Inc. (the “Company”), we submit this letter setting forth the responses of the Company to the comments provided by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in its comment letter dated September 24, 2021 (the “Comment Letter”) with respect to Amendment No. 4 to the Registration Statement on Form S-4 filed with the Commission by the Company on September 3, 2021. Concurrently with the filing of this letter, the Company has filed Amendment No. 5 to the Registration Statement on Form S-4 (the “Registration Statement”) through EDGAR.
For your convenience, we have set forth each comment of the Staff from the Comment Letter in bold and italics below and provided our response below each comment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement.
General
| 1. | We refer to Exhibit 23.1 appearing in Amendment No. 3 to Form S-4. Since Bird Rides’ and Bird Global’s latest consent from Ernst & Young LLP, dated August 18, 2021, specifically references Amendment No. 3 to the registration statement, please ensure that you amend your filing to include a currently dated consent prior to requesting effectiveness. |
Response: The Company acknowledges the Staff’s comment and has revised Exhibit 23.1 to the Registration Statement accordingly.
