United States securities and exchange commission logo November 21, 2022 Jeffrey Tarr Chief Executive Officer Skillsoft Corp. 300 Innovative Way, Suite 201 Nashua, New Hampshire 03062 Re: Skillsoft Corp. Form 10-K for the Fiscal Year Ended January 31, 2022 File No. 001-38960 Dear Jeffrey Tarr: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology