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                        June 3, 2024

       CERTIFIED MAIL
       RETURN RECEIPT REQUESTED

       Jeremy Henderson-Ross
       General Counsel
       Global Blue Group Holding AG
       Z  richstrasse 38
       8306 Br  ttisellen
       Switzerland

                                                        Re: Global Blue Group 
Holding AG
                                                            Registration 
Statement on Form F-3
                                                            Filed August 28, 
2023
                                                            File No: 333-274233

       Dear Jeremy Henderson-Ross:

               It has been more than nine months since you filed this 
registration statement and it is now
       out of date. Within 30 days from the date of this letter, you should 
either:

                                                  amend it to comply with the 
applicable requirements of the Securities Act of 1933, the rules
                                                and regulations under the Act, 
and the requirements of the form; or

                                                  file a request for 
withdrawal.

              If you requested confidential treatment for portions of any 
exhibits to your registration
       statement and you request withdrawal of that registration statement, 
please submit a concurrent
       request for withdrawal of your application for confidential treatment.

              If you do not amend the registration statement or file a request 
for withdrawal (or provide
       us with a satisfactory explanation of why you have not done either) 
within 30 days, we may enter
       an order declaring the registration statement abandoned under rule 479 
of the Act.
 Jeremy Henderson-Ross
Global Blue Group Holding AG
June 3, 2024
Page 2

        Please contact Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 
with any
questions.



                                                       Sincerely,

                                                       Division of Corporation 
Finance
                                                       Office of Technology
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               NameGlobal Blue Group Holding AG
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