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Correspondence 0001104659-22-125538 from ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584) (AENT)

ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584)
Date: Dec. 8, 2022 · CIK: 0001823584 · Accession: 0001104659-22-125538

AI Filing Summary & Sentiment

File numbers found in text: 333-266098

Date
December 8, 2022
Author
Not clearly detected
Form
CORRESP
Company
ALLIANCE ENTERTAINMENT HOLDING CORP (AENT, AENTW) (CIK 0001823584)

Letter

ADARA ACQUISITION CORP.

211 East Blvd.

Charlotte, NC 28203

December 8, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Adara Acquisition Corp.

Registration Statement on Form S-4, as amended

File No. 333-266098

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Adara Acquisition Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-266098), as amended (the “Registration Statement”), so that it may become effective at 4:30 p.m., Eastern time, on December 12, 2022, or as soon thereafter as practicable.

[The remainder of this page is intentionally left blank.]

Very truly yours,
ADARA ACQUISITION CORP.

Show Raw Text
CORRESP
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ADARA ACQUISITION CORP.

211 East Blvd.

Charlotte, NC 28203

December 8, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Adara Acquisition Corp.

    Registration Statement on Form S-4, as amended

    File No. 333-266098

    Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933,
as amended, Adara Acquisition Corp. (the “Registrant”) hereby requests acceleration of the effective date of its Registration
Statement on Form S-4 (File No. 333-266098), as amended (the “Registration Statement”), so that it may become effective
at 4:30 p.m., Eastern time, on December 12, 2022, or as soon thereafter as practicable.

[The remainder of this page is intentionally
left blank.]

Very truly yours,

                ADARA ACQUISITION CORP.

By:
/s/ Thomas Finke

Name: Thomas Finke

                                   Title: Chief Executive Officer