United States securities and exchange commission logo February 17, 2021 Michelle Wilson Co-Chief Executive Officer Isos Acquisition Corp. 55 Post Road W, Suite 200 Westport, CT 06880 Re: Isos Acquisition Corp. Registration Statement on Form S-1 Filed January 21, 2021 File No. 333-252283 Dear Ms. Wilson: We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 this comment, we may have additional comments. Registration Statement on Form S-1 filed January 21, 2021 Signatures, page II-5 1. Please have your principal accounting officer or controller sign the registration statement. Refer to Instruction 1 to Signatures on Form S-1. 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. You may contact Peter McPhun at 202-551-3581 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please Michelle Wilson Isos Acquisition Corp. February 17, 2021 Page 2 contact Jonathan Burr at 202-551-5833 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, FirstName LastNameMichelle Wilson Division of Corporation Finance Comapany NameIsos Acquisition Corp. Office of Real Estate & Construction February 17, 2021 Page 2 cc: Tamar Donikyan FirstName LastName