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                              March 29, 2021

       Michael Blitzer
       Co-Chief Executive Officer
       Inflection Point Acquisition Corp.
       34 East 51st Street, 5th Floor
       New York, NY 10022

                                                        Re: Inflection Point
Acquisition Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed March 26,
2021
                                                            File No. 333-253963

       Dear Mr. Blitzer:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Amendment No. 2 to Form S-1 Filed March 26, 2021

       Management
       Advisors, page 116

   1.                                                   We note that Ms. Erin
Clift will serve as a special advisor. Please disclose the purpose or
                                                        explain the role of Ms.
Clift as a special advisor, and also whether you intend to pay any
                                                        consulting fees or
other compensation to Ms. Clift in connection with this role.
 Michael Blitzer
Inflection Point Acquisition Corp.
March 29, 2021
Page 2

        You may contact Lily Dang, Staff Accountant, at (202) 551-3867 or Karl
Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions regarding
comments on the
financial statements and related matters. Please contact Anuja Majmudar,
Attorney-Advisor, at
(202) 551-3844 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any
other
questions.



                                                          Sincerely,
FirstName LastNameMichael Blitzer
                                                          Division of
Corporation Finance
Comapany NameInflection Point Acquisition Corp.
                                                          Office of Energy &
Transportation
March 29, 2021 Page 2
cc:       Joel Rubinstein
FirstName LastName