Ares Acquisition Corporation
245 Park Avenue, 44th Floor,
New York, NY 10167


November 12, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re: Notice of Disclosure Filed in Exchange Act Quarterly Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Ares Acquisition Corporation (“AAC”) has made disclosure pursuant to such provisions in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, which was filed with the U.S. Securities and Exchange Commission on November 12, 2021. This disclosure can be found on page 26 of the Quarterly Report on Form 10-Q and is incorporated by reference herein. AAC has made such disclosure based on information provided by other companies that may be deemed to be under common control with AAC, and not because of any conduct by AAC.


Very Truly Yours,
  ARES ACQUISITION CORPORATION
     
     
By: /s/ David B. Kaplan
  Name: David B. Kaplan
  Title: Chief Executive Officer and Co-Chairman
By: /s/ Jarrod Phillips
Name: Jarrod Phillips
Title: Chief Financial Officer




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