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December 22, 2022
Rafael Museri
Chief Executive Officer
Selina Hospitality PLC
6th Floor, 2 London Wall Place
Barbican, London EC2Y 5AU
England
Re:Selina Hospitality PLC
Registration Statement on Form F-1
Filed November 30, 2022
File No. 333-268587
Dear Rafael Museri:
            We have limited our review of your registration statement to those issues we have
addressed in our comments.  In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form F-1
General
1.Revise your prospectus to disclose the price that each selling securityholder paid for the
securities being registered for resale.  Please highlight any differences in the current
trading price, the prices that the Sponsor, private placement investors, PIPE investors and
other selling securityholders acquired their shares and warrants, and the price that the
public securityholders acquired their shares and warrants.  Disclose that while
the Sponsor, private placement investors, PIPE investors and other selling securityholders
may experience a positive rate of return based on the current trading price, the public
securityholders may not experience a similar rate of return on the securities they
purchased due to differences in the purchase prices and the current trading price.  Also

 FirstName LastNameRafael Museri
 Comapany NameSelina Hospitality PLC
 December 22, 2022 Page 2
 FirstName LastNameRafael Museri
Selina Hospitality PLC
December 22, 2022
Page 2
disclose the potential profit the selling securityholders will earn based on the current
trading price.  Lastly, include appropriate risk factor disclosure.
Cover Page
2.For each of the securities being registered for resale, please disclose the price that the
selling securityholders paid for such securities.
3.Please clarify your disclosure in the fifth paragraph by specifically disclosing the exercise
price of the warrants compared to the market price of the underlying security.  As the
warrants are currently out the money, disclose the likelihood that warrant holders will not
exercise their warrants.  Provide similar disclosure in the prospectus summary, risk
factors, MD&A and use of proceeds sections and disclose that cash proceeds associated
with the exercises of the warrants are dependent on the stock price.  As applicable,
describe the impact on your liquidity and update the discussion on the ability of your
company to fund your operations on a prospective basis with your current cash on hand.
4.We note the significant number of redemptions of the BOA Class A common stock in
connection with your business combination and that the shares being registered for resale
will constitute a considerable percentage of your public float.  Please disclose whether the
shares being registered for resale were purchased by the selling securityholders for prices
below the current market price of the Ordinary Shares and describe the negative impact
sales of these shares could have on the public trading price of the Ordinary Shares.
Risk Factors, page 10
5.Please revise your risk factor on page 35 clarifying the negative pressure potential sales of
shares pursuant to this registration statement could have on the public trading price of the
Ordinary Shares. To illustrate this risk, disclose the purchase price of the securities being
registered for resale and the percentage that these shares currently represent of the total
number of shares outstanding.
6.You state on page 41 that “[f]uture resales of Ordinary Shares and/or Warrants may cause
the market price of such securities to drop significantly . . ."  This statement should be
updated given that this prospectus is facilitating those sales.
MD&A, page 64
7.In light of the significant number of redemptions and the unlikelihood that the company
will receive significant proceeds from exercises of the warrants because of the disparity
between the exercise price of the warrants and the current trading price of the Ordinary
Shares, expand your discussion of capital resources to address any changes in the
company’s liquidity position since the business combination.  If the company is likely to
have to seek additional capital, discuss the effect of this offering on the company’s ability
to raise additional capital.

 FirstName LastNameRafael Museri
 Comapany NameSelina Hospitality PLC
 December 22, 2022 Page 3
 FirstName LastName
Rafael Museri
Selina Hospitality PLC
December 22, 2022
Page 3
            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.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Ruairi Regan at 202-551-3269 or Brigitte Lippmann at 202-551-3713 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Benjamin Stein