United States securities and exchange commission logo June 28, 2023 David Humphreys Chief Financial Officer Babylon Holdings Ltd 2500 Bee Cave Road Building 1 - Suite 400 Austin, TX 78746 Re: Babylon Holdings Ltd Form 8-K Filed June 23, 2023 File No. 001-40952 Dear David Humphreys: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 8-K, filed June 23, 2023 General 1. Please provide us with your analysis as to the applicability of Exchange Act Rule 13e-3 to the transactions contemplated by the Framework Implementation Agreement, dated May 10, 2023, including reliance on any of the exceptions to the rule s applicability. In doing so, please address each element of Rule 13e-3, including both the transactional element of Rule 13e-3(a)(3)(i) and the effects provided in Rule 13e-3(a)(3)(ii). David Humphreys FirstName LastNameDavid Humphreys Babylon Holdings Ltd Comapany June NameBabylon Holdings Ltd 28, 2023 June 28, Page 2 2023 Page 2 FirstName LastName 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. You may contact Margaret Schwartz at 202-551-7153 or Katherine Bagley at 202-551- 2545 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ryan Maierson, Esq.