United States securities and exchange commission logo May 5, 2022 Brent Handler Chief Executive Officer Inspirato Inc 1544 Wazee Street Denver, CO 80202 Re: Inspirato Inc Registration Statement on Form S-1 Filed April 29, 2022 File No. 333-264598 Dear Mr. Handler: 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 Victor Rivera Melendez at 202-551-4182 and Ruairi Regan at 202-551- 3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: David G. Sharon, Esq.