SEC Comment Letter 0000000000-25-002434 to Aeluma, Inc. (ALMU)

Aeluma, Inc.
Date: March 5, 2025 · CIK: 0001828805 · Accession: 0000000000-25-002434

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File numbers found in text: 333-285469

Date

March 5, 2025

Author

Jonathan Klamkin

Form

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Company

Aeluma, Inc.

Letter

March 5, 2025 Jonathan Klamkin Chief Executive Officer Aeluma, Inc. 27 Castilian Drive Goleta, California 93117 Re:Aeluma, Inc. Registration Statement on Form S-1 Filed February 28, 2025 File No. 333-285469 Dear Jonathan Klamkin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Louis Taubman

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March 5, 2025
Jonathan Klamkin
Chief Executive Officer
Aeluma, Inc.
27 Castilian Drive
Goleta, California 93117
Re:Aeluma, Inc.
Registration Statement on Form S-1
Filed February 28, 2025
File No. 333-285469
Dear Jonathan Klamkin:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Louis Taubman

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