Correspondence 0001013762-25-001033 from Aeluma, Inc. (ALMU)
Aeluma, Inc.
Date: March 21, 2025 · CIK: 0001828805 · Accession: 0001013762-25-001033
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285469
Letter
AELUMA, INC.
March 21, 2025
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: Aeluma, Inc.
Registration Statement on Form S-1, as amended (File No. 333-285469)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Aeluma, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on Tuesday, March 25, 2025, or as soon thereafter as practicable.
Very truly yours,
Aeluma, Inc.
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CORRESP 1 filename1.htm AELUMA, INC. March 21, 2025 Via EDGAR Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Re: Aeluma, Inc. Registration Statement on Form S-1, as amended (File No. 333-285469) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Aeluma, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on Tuesday, March 25, 2025, or as soon thereafter as practicable. Very truly yours, Aeluma, Inc. By: /s/ Jonathan Klamkin Name: Jonathan Klamkin Title: Chief Executive Officer and Director cc: Louis Taubman, Esq. Hunter Taubman Fischer & Li LLC