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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

Date
November 13, 2023
Author
BRILLIANT ACQUISITION CORPORATION
Form
CORRESP
Company
T3 Defense Inc.

Letter

VIA EDGAR & TELECOPY Division of Corporation Finance United States Securities and Exchange Commission 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

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CORRESP
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filename1.htm

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