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UPLOAD Filing

Aeluma, Inc.
Date: Aug. 4, 2025 · CIK: 0001828805 · Accession: 0000000000-25-008169

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-289135

Date
August 4, 2025
Author
Division of
Form
UPLOAD
Company
Aeluma, Inc.

Letter

Re: Aeluma, Inc. Registration Statement on Form S-3 Filed July 31, 2025 File No. 333-289135 Dear Jonathan Klamkin:

August 4, 2025

Jonathan Klamkin Chief Executive Officer Aeluma, Inc. 27 Castilian Drive Goleta, California

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 Erin Donahue at 202-551-6063 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 4, 2025

Jonathan Klamkin
Chief Executive Officer
Aeluma, Inc.
27 Castilian Drive
Goleta, California

 Re: Aeluma, Inc.
 Registration Statement on Form S-3
 Filed July 31, 2025
 File No. 333-289135
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 Erin Donahue at 202-551-6063 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>