Abstract The gravitational S $$ \mathcal{S} $$ -matrix defined with an infrared (IR) cutoff factorizes into hard and soft factors. The soft factor is universal and contains all the IR and collinear divergences. Here we show. in a momentum space basis. https://www.diegojavierfares.com/best-price-TaylorMade-P790-Aged-Copper-Irons-Steel-super-grab/