Correspondence 0001213900-23-085877 from T3 Defense Inc. (DFNS)
T3 Defense Inc.
Date: Nov. 13, 2023 · CIK: 0001787518 · Accession: 0001213900-23-085877
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File numbers found in text: 333-273401
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CORRESP
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Brilliant Acquisition Corporation
99 Dan Ba Road, C-9, Putuo
District,
Shanghai, Peoples Republic of China
November 13, 2023
VIA EDGAR & TELECOPY
Cara Wirth
Lilyanna Peyser
Division of Corporation Finance
United States Securities and Exchange Commission
100 F St NE
Washington, DC 20549
Re:
Brilliant Acquisition Corporation (the “Company”)
Registration Statement on Form S-4
File No. 333-273401 (the “Registration Statement”)
Dear Ms. Wirth and Ms. Peyser:
The Company hereby requests, pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement
will become effective as of 5:00 p.m. on November 13, 2023, or as soon thereafter as practicable.
Very truly yours,
BRILLIANT ACQUISITION CORPORATION
By:
/s/ Peng Jiang
Name: Dr. Peng Jiang
Title: Chief Executive Officer