VIA EDGAR

September 8, 2025

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Alps Global Holding Pubco (the “Company,” “we,” “our,” or “us”), we submit this letter in response to the comments provided by the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) in its letter dated September 5, 2025 (the “Comment Letter”) with respect to the Amendment No. 7 to the Registration Statement on Form F-4 filed with the Commission on August 29, 2025 (“Amendment No. 7”) through EDGAR.

For your convenience, we have repeated each of the Staff’s comments below in bold text, followed by the Company’s responses. The Company has revised Amendment No. 7 in response to the Staff’s comments and is concurrently submitting Amendment No. 8 to the Registration Statement on Form F-4 (“Amendment No. 8”) with this letter, which reflects these revisions and updates and clarifies certain other information. Capitalized terms used but not defined herein have the meanings set forth in Amendment No. 8.

Amendment No. 7 to Registration Statement on Form F-4 filed August 29, 2025

Item 21 Exhibits and Financial Statements Schedules

Exhibit 23.2 and Exhibit 23.5, page II-2