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    DLA
                           Piper LLP (US)

        1251 Avenue of the Americas

        New York, NY 10020-1104

        www.dlapiper.com

        Christopher P. Giordano

        Christopher.Giordano@dlapiper.com

        T 212.335.4522

April 10, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Judiciary Plaza

Washington, D.C. 20549

Attention: Thomas Jones

 Re: Act II Global Acquisition Corp.

Registration Statement on Form S-4

Filed February
14, 2020

File No. 333-236459

Dear Mr. Jones:

This letter is submitted on behalf of Act
II Global Acquisition Corp. (the “Company”) in response to the comments of the staff of the Division of Corporation
Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect
to the Company’s Registration Statement on Form S-4 filed on February 14, 2020 (the “Registration Statement”),
as set forth in your letter dated March 11, 2020 addressed to John Carroll, Chief Executive Officer of the Company (the “Comment
Letter”). The Company is concurrently filing pre-effective Amendment No. 1 to the Registration Statement (“Amendment
No. 1”), which includes changes that reflect responses to the Staff’s comments.

The responses provided herein are based
upon information provided to DLA Piper LLP (US) by the Company. For reference purposes, the text of the Comment Letter has been
reproduced herein with the response below the comment. For your convenience, we have italicized the reproduced Staff comments from
the Comment Letter.

Registration Statement on Form S-4 filed February 14, 2020

General

 1. Please note the financial statement updating requirements of Rule 8-08 of Regulation S-X. Please also update the pro forma
financial information, as applicable.

Response: The Company acknowledges the Staff’s
comment and has updated the financial statements, and corresponding pro forma financial information, in accordance with the financial
statement updating requirements of Rule 8-08 of Regulation S-X.

    United States Securities and Exchange Commission
 April 10, 2020

Page 2

What vote is required . . .?, page xxi

 2. Disclose the minimum number of shares that would be required to approve each proposal, assuming only a quorum is present
and that the Sponsor voted in favor of the proposal.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page xxii and has made conforming changes, where appropriate, elsewhere in Amendment
No. 1 as requested.

Act II’s Board of Directors’ Reasons for the
Business Combination, page 9

 3. Please expand the disclosure in the third bullet point on page 11 to identify the “outside advisers.”

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 11 and has made conforming changes, where appropriate, elsewhere in Amendment No.
1 as requested.

Sources and Uses of Funds
for the Business Combination, page 19

 4. If any of the funds to be used to complete the business combination will go to your affiliates, as suggested by the third
bullet on page 18, please revise to quantify the amount.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 18 and has made conforming changes, where appropriate, elsewhere in Amendment No.
1 as requested.

    United States Securities and Exchange Commission
 April 10, 2020

Page 3

Pro Forma Condensed Combined
Income Statement, page 26

 5. We note that the amounts in the column for ACT II for the nine months ended September 30, 2019 and the year ended December
31, 2018 are exactly the same. Given your disclosure under basis of presentation on page F-51 that the Company had no activity
for the period from August 16, 2018 (formation) through December 31, 2018, please tell us why you believe this presentation is
appropriate. Refer to Rule 11-02 of Regulation S-X.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 27 of Amendment No. 1 to include a pro forma condensed combined income statement
for the year ended December 31, 2019 and remove the interim period previously presented.

 6. With regards to notes “a” through “e” on the pro forma combined income statements, please tell us
how you determined these adjustment or reference where the notes for these adjustments can be found elsewhere in the filing.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 27 of Amendment No. 1 as requested.

We are heavily dependent on
certain of our customers, page 37

 7. Please expand the disclosure in the second paragraph of this risk factor to identify the customer and disclose the percentage
of your revenues from the customer in 2019.

Response: The Company acknowledges
the Staff’s comment and has modified its disclosure on page 37 of Amendment No. 1 as requested.

Changes in Mafco Worldwide’s
relationships with its suppliers, page 38

 8. Please expand the disclosure in this risk factor or the disclosure on page 187 to disclose the material terms of the supply
agreement and its duration.

Response: The Company acknowledges
the Staff’s comment and has modified its disclosure on page 38 of Amendment No. 1 as requested.

Because Act II is incorporated
under the laws of the Cayman Islands, page 49

 9. Please file as an exhibit the consent of counsel mentioned in the second full paragraph on page 50.

    United States Securities and Exchange Commission
 April 10, 2020

Page 4

Response: The Company acknowledges
the Staff’s comment and has filed the consent of Maples and Calder as Exhibit 23.4 to Amendment No.1.

Background of the Business
Combination, page 101

 10. Please revise to clarify the reason for the change in consideration dated December 11, 2019, as mentioned on page 104. Also
revise to clarify the reasons for the reduction dated January 21 and 22, 2020, including the "feedback" provided and
who provided that feedback.

Response: The Company acknowledges
the Staff’s comment and has modified its disclosure on page 106 of Amendment No. 1 as requested.

Unaudited Pro Forma Condensed Combined Financial
Information Pro Forma Combined Balance Sheet, page 155

11.       Please revise
your balance sheet to show the number of shares authorized, issued and outstanding on a historical and pro forma basis.

Response: The Company acknowledges
the Staff’s comment and has modified its disclosure on pages 28 and 156 of Amendment No. 1 as requested.

Pro Forma Adjustments to the Income Statements:,
page 158

12.       In regards to
adjustment (a), please clearly disclose how you determined the amount of amortization for the nine month ended September 30, 2019
and the year ended December 31, 2018. Please disclose how you determined the fair value of your intangible assets. Please also
disclose the different asset classes and the useful lives used to determine amortization expense.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 159 of Amendment No. 1 as requested.

13.       In regards to
adjustment (d), you indicate that this represents the elimination of the Seller parent company overhead allocation for the year
ended December 31, 2018. Given your disclosure about the relationship with the Seller parent and allocations on page F-16, please
tell us how you determined that this adjustment was factually supportable.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 160 of Amendment No. 1 to eliminate this pro forma adjustment.

    United States Securities and Exchange Commission
 April 10, 2020

Page 5

14.        In regards
to adjustment (e), you appear to discuss both estimated income tax effect and pro forma earnings per share information. Please
revise your disclosure to discuss these items in separate notes to the pro forma financial statement. In addition, specifically
expand your disclosure to discuss the income tax rate used.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 160 of Amendment No. 1 as requested.

Security Ownership of Certain Beneficial Owners and Management,
page 171

15.       Please disclose
the natural person or persons who exercise the sole or shared voting and/or dispositive powers with respect to the shares held
by the entities mentioned in the table on page 172 and in the table on page 214.

Response: The Company acknowledges the Staff’s
comment and respectfully advises the Staff that, pursuant to Instruction 3 to Item 403 of Regulation S-K, the Company has relied
upon the most recent filings with the Commission under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934, as amended,
made by the applicable shareholders and such filings do not
disclose sole or shared voting or dispositive power with respect to the Company’s shares by any natural person.

Executive Compensation Arrangements, page 208

16.       Please file
as exhibits the employment agreements mentioned in this section.

Response: The Company acknowledges the Staff’s
comment and has filed the employment agreements, including all amendments thereto that remain in effect as of the date hereof,
as exhibits 10.13 – 10.24 to Amendment No. 1.

Registration Rights, page 217

17.       Please disclose
whether there are any maximum cash penalties under the registration rights agreement, if applicable. Please also disclose any additional
penalties resulting from delays in registering your common stock. Refer to ASC 825-20-50-1.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 219 of Amendment No. 1 as requested.

    United States Securities and Exchange Commission
 April 10, 2020

Page 6

Where you can find more information; Incorporation
by Reference, page 230

18.	Please clarify how you concluded that you are eligible
to incorporate by reference into this registration statement. We note, for example, that it does not appear you have been subject
to the Exchange Act’s reporting requirements for twelve calendar months.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on page 232 and has made conforming changes, where appropriate, elsewhere in Amendment
No. 1 as requested.

2. Summary of Significant Accounting Policies Revenue Recognition,
page F-13

19.       We note your
disaggregated revenue by product disclosure. Please tell us what consideration you gave to expanding your disclosure to also include
your disaggregated revenue by operating segment. Refer to ASC 606-10-55-89.

Response: The Company acknowledges the Staff’s
comment and has modified its disclosure on pages (refer to footnote #2, Revenue Recognition section in the audited 2019 financial
statements) of Amendment No. 1 as requested.

* * *

[Signature page immediately follows.]

    United States Securities and Exchange Commission
 April 10, 2020

Page 7

If you have any questions regarding the
foregoing responses or otherwise, please do not hesitate to call me at (212) 335-4522 or Stephen Alicanti at (212) 335-4783.

Sincerely,

DLA Piper LLP (US)

/s/ Christopher P. Giordano

Christopher P. Giordano

Partner

 cc: John Carroll, Act II Global Acquisition Corp.

DongJu Song, Wachtell, Lipton, Rosen &
Katz