SKILLSOFT CORP.

300 Innovative Way, Suite 201

Nashua, New Hampshire 03062

 

December 28, 2022

 

VIA EDGAR AND EMAIL

Securities and Exchange Commission 

Division of Corporation Finance 

100 F Street NE 

Washington, D.C. 20549-3561
Attn: Kyle Wiley

 

Re:           Skillsoft Corp. 

Registration Statement on Form S-3 (File No. 333-268938)

 

Ladies and Gentlemen:

 

We refer to the registration statement on Form S-3 (File No. 333-268938) (the “Registration Statement”), of Skillsoft Corp. (the “Company”). In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 4:00 p.m. (Eastern time) on December 30, 2022 or as soon as practicable thereafter.

 

Please call Merritt S. Johnson at (212) 310-8280, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

 

  Very truly yours,
   
  Skillsoft Corp.
   
    
  By:/s/ Richard Walker
  Name: Richard Walker
  Title: Chief Financial Officer