Correspondence 0001013762-25-001034 from Aeluma, Inc. (ALMU)
Aeluma, Inc.
Date: March 21, 2025 · CIK: 0001828805 · Accession: 0001013762-25-001034
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285469
Letter
Re: Aeluma, Inc.
March 21, 2025
VIA EDGAR
Division of Corporate Finance
United States Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Registration Statement on Form S-1, as amended
File No. 333-285469
Acceleration Request
Requested Date: March 25, 2025
Requested Time: 4:30 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Craig-Hallum Capital Group LLC, as sole underwriter, hereby joins Aeluma, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-285469) (the " Registration Statement ") be declared effective on March 25, 2025, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
Very truly yours,
Craig-Hallum Capital Group LLC
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CORRESP 1 filename1.htm March 21, 2025 VIA EDGAR Division of Corporate Finance United States Securities and Exchange Commission 100 F. Street, NE Washington, DC 20549 Re: Aeluma, Inc. Registration Statement on Form S-1, as amended File No. 333-285469 Acceleration Request Requested Date: March 25, 2025 Requested Time: 4:30 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Craig-Hallum Capital Group LLC, as sole underwriter, hereby joins Aeluma, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-285469) (the " Registration Statement ") be declared effective on March 25, 2025, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement. Very truly yours, Craig-Hallum Capital Group LLC By: /s/ Rick Hartfiel Name: Rick Hartfiel Title: Head of Investment Banking