<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Werner Martin -->
          <cik>0001754090</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001866782</issuerCik>
      <issuerName>Codere Online Luxembourg, S.A.</issuerName>
      <secFileNumber>001-41107</secFileNumber>
      <issuerAddress>
        <com:street1>7 Rue Robert Stumper</com:street1>
        <com:street2>Grand duchy of Luxembourg</com:street2>
        <com:city>Luxembourg</com:city>
        <com:stateOrCountry>N4</com:stateOrCountry>
        <com:zipCode>B255798</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>646-548-1231</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>DD3 Sponsor Group LLC</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Board Member</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>UBS Financial Services Inc</name>
        <address>
          <com:street1>1000 Harbor Blvd 3rd Floor</com:street1>
          <com:city>Weehawken</com:city>
          <com:stateOrCountry>NJ</com:stateOrCountry>
          <com:zipCode>07086</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>320512</noOfUnitsSold>
      <aggregateMarketValue>2370000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>45121956</noOfUnitsOutstanding>
      <approxSaleDate>06/06/2024</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>11/30/2021</acquiredDate>
      <natureOfAcquisitionTransaction>Private</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Codere Online</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2230000</amountOfSecuritiesAcquired>
      <paymentDate>11/30/2021</paymentDate>
      <natureOfPayment>Investment</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>DD3 SPONSOR GROUP LLC</name>
        <address>
          <com:street1>ATTN: CORPORATION SERVICE COMP</com:street1>
          <com:street2>251 LITTLE FALLS DRIVE</com:street2>
          <com:city>WILMINGTON</com:city>
          <com:stateOrCountry>DE</com:stateOrCountry>
          <com:zipCode>19808-1674</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Codere Online Luxembourg, S.A. (CDRO)</securitiesClassTitle>
      <saleDate>06/17/2024</saleDate>
      <amountOfSecuritiesSold>320512</amountOfSecuritiesSold>
      <grossProceeds>1646573.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Seller is DD3 Mex Acquisition Corp II or DD3 SPONSOR GROUP LLC. DD3 SPONSOR GROUP LLC is the Seller of CDRO and Martin Werner was a board member of CDRO and also member of DD3 SPONSOR GROUP LLC</remarks>
    <noticeSignature>
      <noticeDate>09/03/2024</noticeDate>
      <signature>/s/ UBS Financial Services Inc, as attorney-in-fact for DD3 Sponsor Group LLC</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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144
0001754090
XXXXXXXX
LIVE
0001866782
Codere Online Luxembourg, S.A.
001-41107
7 Rue Robert Stumper
Grand duchy of Luxembourg
Luxembourg
N4
B255798
646-548-1231
DD3 Sponsor Group LLC
Former Board Member
Ordinary Shares
UBS Financial Services Inc
1000 Harbor Blvd 3rd Floor
Weehawken
NJ
07086
320512
2370000.00
45121956
06/06/2024
Nasdaq
Ordinary Shares
11/30/2021
Private
Codere Online
N
2230000
11/30/2021
Investment
N
DD3 SPONSOR GROUP LLC
ATTN: CORPORATION SERVICE COMP
251 LITTLE FALLS DRIVE
WILMINGTON
DE
19808-1674
Codere Online Luxembourg, S.A. (CDRO)
06/17/2024
320512
1646573.00
Seller is DD3 Mex Acquisition Corp II or DD3 SPONSOR GROUP LLC. DD3 SPONSOR GROUP LLC is the Seller of CDRO and Martin Werner was a board member of CDRO and also member of DD3 SPONSOR GROUP LLC
09/03/2024
/s/ UBS Financial Services Inc, as attorney-in-fact for DD3 Sponsor Group LLC