Via Edgar

March 18, 2021

Pam Howell
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C.  20549

Re: Model Performance Acquisition Corp

Registration Statement on Form S-1

Filed March 4, 2021

Amended Registration Statement on Form S-1

Filed March 12, 2021

File No. 333-253877

Dear Ms. Howell:

On behalf of our client, Model Performance Acquisition Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated March 18, 2021 (the “Staff’s Letter”) regarding the Company’s Registration Statement on Form S-1 (the “Registration Statement”) and the Company’s Amended Registration Statement on Form S-1 (the “Amended Registration Statement”). Contemporaneously, we are filing a revised Registration Statement via Edgar (the “Second Amended Registration Statement”).

In order to facilitate the review by the Commission’s staff (the “Staff”) of the Second Amended Registration Statement, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.

Form S-1 filed March 4, 2021

Signatures, page 161

the company’s authorized representative in the United States. See Instruction 1 to Signatures in Form S-1. We note that Claudius Tsang and Serena Shie are presently the

two directors. Please have them sign in that capacity.

Response: The Company acknowledges the Staff’s comment and has included a majority of the board of directors and the signature of the company’s authorized representative in the United States on page 161 of the Second Amended Registration Statement.

Form S-1/A filed March 12, 2021

Exhibits

Response: Changes in response to the Staff’s comment have been made to Exhibit 5.1.

Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.

/s/ Giovanni Caruso

Giovanni Caruso
Partner