United States securities and exchange commission logo





                 June 14, 2023

       Romil Bahl
       Chief Executive Officer
       KORE Group Holdings, Inc.
       3 Ravinia Drive NE, Suite 500
       Atlanta, GA 30346

                                                        Re: KORE Group
Holdings, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed Jun 8, 2023
                                                            File No. 333-272513

       Dear Romil Bahl:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

             Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Jennifer Lee