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CORRESP

 Pathfinder Acquisition Corporation

1950 University Avenue, Suite 350

Palo Alto, California 94303

December 15, 2022

 VIA EDGAR

United States Securities and Exchange Commission

 Division of
Corporation Finance

 Office of Technology

 100 F Street, NE

 Washington, D.C. 20549

Attention:

Brittany Ebbertt

Christine Dietz

Alexandra Barone

Jeff Kauten

 Re:

Pathfinder Acquisition Corporation

Registration Statement on Form S-4

Filed October 31, 2022

File No. 333-268068

 Ladies and Gentlemen:

This letter sets forth the response of Pathfinder Acquisition Corporation (the “Company”) to the comments of the staff
of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission set forth in your letter dated November 28, 2022, with respect to the above referenced Registration Statement on Form S-4 (the “Registration Statement”). Concurrently with the submission of this letter, the Company is filing a revised Registration Statement on Form S-4
(the “Revised Registration Statement”). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Revised Registration Statement.

Set forth below is the Company’s response to the Staff’s comments. For the Staff’s convenience, we have incorporated your
comments into this response letter in italics.

 Registration Statement on Form S-4 filed October 31, 2022

 Cover Page

 1. Staff’s
comment: Please highlight the material differences in the terms and prices of securities issued at the time of Pathfinder’s initial public offering as compared to the private placement entered into with FP Credit Partners, L.P.
Additionally, discuss the impact that Pathfinder’s entering into this private placement will have on shareholders.

 Response: The Company acknowledges the Staff’s comment and has
supplemented the disclosure on the cover page and pages 1, 15, 31, 38, 74, 151, 237 and 363 of the Revised Registration Statement accordingly.

 Summary
of the Proxy Statement/Prospectus

 Company Overview, page 27

2. Staff’s comment: We note Movella believes they have a current addressable market opportunity of
$14 billion, which they expect will scale to $30 billion in the next five years. Please revise to address how you calculated or determined these amounts.

Response: The Company acknowledges the Staff’s comment and has revised the disclosure on page 286 and cross-references have
been added on pages 28, 282, 283 and 303 of the Revised Registration Statement to clarify the calculation and assumptions underlying Movella’s estimated current addressable market opportunity of $14 billion and its expectations that such
market opportunity will scale to $20 billion in the next five years.

 Ownership of New Movella, page 37

3. Staff’s comment: We note you disclose that 34,696,398 shares will be issued to Movella shareholders as part of the
business combination. However, on the cover page and on page 11, you disclose 34,696,470 shares will be issued. Please revise throughout the filing to consistently disclose how many shares will be issued.

Response: The Company acknowledges the Staff’s comment and has revised the disclosure on the cover page and page 11 of the
Revised Registration Statement accordingly.

 4. Staff’s comment: Please revise to clarify that the organizational
charts on page 39 show both Movella’s and Pathfinder’s structures prior to the business combination.

 Response:
The Company acknowledges the Staff’s comment and has revised the disclosure on page 40 of the Revised Registration Statement accordingly.

5. Staff’s comment: As Pathfinder’s name will change to Movella Holdings, Inc. concurrent with the Domestication
transaction, please revise the post-business combination organizational chart on page 39 to identify Movella Holdings, Inc. as the parent of Movella, Inc.

Response: The Company acknowledges the Staff’s comment and has revised the organizational chart page 41 of the Revised
Registration Statement accordingly.

 Interests of Pathfinder Directors and Executive Officers in the Business Combination, page 42

6. Staff’s comment: We note your disclosure of the securities held by the Sponsor and Initial Shareholders that would be
lost if Pathfinder fails to complete an initial business combination. Please expand your disclosure to quantify the fees, out-of-pocket expenses, and any other amounts
for which the Sponsor and Pathfinder’s officers and directors would lose if an initial business combination is not consummated.

 2

 Response: The Company acknowledges the Staff’s comment and has revised
the disclosure on pages 45, 62, 63, 183 and 184 of the Revised Registration Statement accordingly.

 Comparative Per Share Data, page 53

7. Staff’s comment: We were unable to recalculate the Movella historical book value per share as disclosed for either
period using the weighted average shares outstanding provided. In this regard, it appears that the amounts were calculated using the shares outstanding as of the balance sheet date. Please revise as appropriate.

Response: The Company acknowledges the Staff’s comment and advises the Staff that it has revised the presentation of the
book value per share to illustrate how the Movella historical book value per share is calculated for both periods presented on pages 55, 56 and 57 of the Revised Registration Statement. The Company respectfully submits that it believes it is
appropriate to use the absolute number of shares in lieu of the weighted average shares outstanding, as this gives effect to the partial forfeiture of Sponsor Shares that will occur immediately after the Business Combination and more accurately
represents the shares outstanding. In response to the Staff’s comment, an additional footnote to the comparative per share table has been added to explain the use of the absolute number of shares outstanding in the historical book value per
share calculation rather than the weighted average shares outstanding.

 8. Staff’s comment: We note the Movella
equivalent per share pro forma information applies the Exchange Ratio to the pro forma combined per share information. However, it appears the pro forma combined per share information already takes into account the Exchange Ratio. In this regard,
the pro forma weighted average shares used in these calculations are the same and the Exchange Ratio has already been applied to the Movella shares to convert them into the appropriate pro forma number of shares. Please explain the basis for
presenting this information, or revise as appropriate.

 Response: The Company acknowledges the Staff’s comment and
advises the Staff that it has revised the presentation of the book value per share information for both periods to illustrate how the Movella historical book value per share, Pathfinder historical book value per share, combined pro forma per share
information, and Movella equivalent per share pro forma information is calculated for the periods presented on pages 55, 56 and 57 of the Revised Registration Statement.

The Company respectfully advises the Staff that the Movella equivalent per share pro forma information adjusts the combined pro forma per
share information for the Exchange Ratio in order to disclose the per share information based on the number of shares that would have been outstanding prior to taking the Exchange Ratio into account.

Risk Factors

 Risks Related to the Business
Combination and Pathfinder

 We have identified a material weakness in our internal control over financial reporting. This material weakness could
continue to..., page 70

 9. Staff’s comment: We note from disclosure in your June 30, 2022
Form 10-Q that Pathfinder had fully remediated this material weakness and concluded that disclosure controls and procedures were effective as of that date. Please revise here to disclose the remediation
measures taken and the current status of the material weakness.

 3

 Response: The Company acknowledges the Staff’s comment and has revised
the disclosure on page 72 and 73 of the Revised Registration Statement accordingly.

 Risks Related to Movella’s Manufacturing Model, page 97

 10. Staff’s comment: Please disclose any known trends or uncertainties that have had or are reasonably likely to
have a material impact on Movella’s cash flows, liquidity, capital resources, cash requirements, financial position, or results of operations arising from, related to, or caused by the global disruption from, Russia’s invasion of Ukraine.
In this regard, we note that Movella’s business is tied to the semiconductor industry, which has been adversely impacted by Russia’s invasion of Ukraine.

Response: The Company acknowledges the Staff’s comment and confirms that Movella has not experienced, and does not
currently expect to experience, a material impact on its cash flows, liquidity, capital resources, cash requirements, financial position, or results of operations arising from, related to, or caused by the global disruption from, Russia’s
invasion of Ukraine, including taking into account that certain components included in Movella’s products incorporate semiconductor technology. Accordingly, Movella does not believe there any known trends or uncertainties that have had or are
reasonably likely to have a material impact on its business and financial condition as a result of the Russian invasion of Ukraine. However, Movella acknowledges that it cannot predict with any certainty all potential impacts on its business and
financial condition as a result of the crisis in Ukraine. In response to the Staff’s comment, disclosure has been added under “Risks Related to Movella’s Manufacturing Model” on pages 102 and 103 of the Revised Registration
Statement to clarify that, while Movella does not currently anticipate a material impact on its business and financial condition as a result of the Russian invasion of Ukraine, it may face potential risks as a result of the Ukraine crisis, including
in light of the incorporation of semiconductor technology in Movella’s products.

 Uncertainties with respect to the legal system of the
People’s Republic of China..., page 113

 11. Staff’s comment: Please quantify the percentage of your
revenues that are derived from mainland China, Hong Kong and Macau for the periods presented.

 Response:
The Company acknowledges the Staff’s comment and has revised the disclosure on page 117 to quantify the percentage of revenues derived from mainland China and Hong Kong for the periods presented. The Company supplementally confirms that Movella
did not derive any revenue from Macau during the periods presented.

 Risks Related to Being a Public Company After the Business Combination

New Movella will qualify as an “emerging growth company” and a “smaller reporting company” within the meaning of the Securities Act...,
page 117

 12. Staff’s comment: We note that New Movella will qualify as an emerging growth company, and will
elect not to opt out of the extended transition period for new or revised accounting standards. Please revise to address the fact that this election may make comparability of New Movella’s financial statements difficult or impossible with other
companies who comply with public company adoption dates.

 4

 Response: The Company acknowledges the Staff’s comment and has revised
the disclosure on pages 122 and 123 of the Revised Registration Statement to state that the election not to opt out of the extended transition period for new or revised accounting standards may make comparability of the New Movella financial
statements difficult or impossible with other companies who comply with public company adoption dates.

 Extraordinary General Meeting of Pathfinder

 Pathfinder Initial Shareholders’ Agreements, page 130

13. Staff’s comment: You indicate that “At any time at or prior to the Business Combination, during a period when
they are not then aware of any material nonpublic information regarding us or our securities, the Initial Shareholders, Movella and/or their directors, officers, advisors or respective affiliates may purchase public shares from institutional and
other investors who vote, or indicate an intention to vote, against any of the Condition Precedent Proposals, or execute agreements to purchase such shares from such investors in the future, or they may enter into transactions with such investors
and others to provide them with incentives to acquire public shares or vote their public shares in favor of the Condition Precedent Proposals. Such a purchase may include a contractual acknowledgement that such shareholder, although still the record
or beneficial holder of our shares, is no longer the beneficial owner thereof and therefore agrees not to exercise its redemption rights…” Please provide your analysis on how such potential purchases would comply with Rule 14e-5 under the Exchange Act. For guidance, refer to Tender Offer Compliance and Disclosure Interpretation 166.01.

Response: The Company informs the Staff that no repurchases, if any, will be made by a “covered person” (as defined in
Rule 14e-5) prior to the redemption deadline at a price in excess of the applicable redemption price. The Company believes that this interpretation of Rule 14e-5 is
consistent with the investor protection purposes of Rule 14e-5 in the context of SPAC redemptions. It is the Company’s belief that limiting the scope of Rule 14e-5
to purchases or arrangements to purchase (as defined therein) made at a price in excess of the redemption price is consistent with the investor protection purposes of Rule 14e-5 in the context of SPAC
redemptions.

 Notwithstanding the prior statement, the Company affirms that the Initial Shareholders, Movella, and/or its affiliates have
no current intention to purchase shares and/or warrants from investors or enter into transactions with such investors and others to provide them with incentives to acquire public shares or vote their public shares in favor of the Business
Combination Proposal.

 5

 Proposal No. 1—Business Combination Proposal

Certain Movella Projected Financial Information, page 164

14. Staff’s comment: We note Movella’s controlling ownership stake in Qingdao JV and its intention to reduce its
ownership stake in this entity. Please provide further detail surrounding Movella’s intention to reduce its ownership stake and how it intends to do so.

Response: The Company acknowledges the Staff’s comment and has revised the disclosure on pages 168 and 169 of the Revised
Registration Statement to clarify that Movella intends to reduce its ownership stake in the Qingdao JV to below 10% within the next six to 12 months through the transfer of a portion of its share ownership to existing shareholders in the Qingdao JV
and the sale of a portion to a new investor.

 Opinion of Duff & Phelps, Pathfinder’s Financial Advisor, page 175

15. Staff’s comment: Please disclose how the discounted cash flow analysis prepared by Duff &
Phelps compares with the model used for the financial projections prepared by Movella.

 Response: The Company
acknowledges the Staff’s comment and has revised the disclosure on pages 178 and 180 of the Revised Registration Statement accordingly to clarify that the discounted cash flow analysis prepared by Duff & Phelps used the same financial
projections as the model prepared by Movella, adjusted to include $1.2 million of projected stock-based compensation expense per year, as instructed by Movella’s management.

Unaudited Pro Forma Condensed Combined Financial Information

Unaudited Pro Forma Condensed Combined Balance Sheet, page 237

16. Staff’s comment: It appears the pro forma adjustment of $325.2 million to cash and cash
equivalents under the maximum redemption scenario relates to pro forma adjustment (O) rather than (N). Please revise or advise.

Response: The Company acknowledges the Staff’s comment and has revised the reference related to the p