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                              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