Correspondence 0001013762-25-001649 from Aeluma, Inc. (ALMU)
Aeluma, Inc.
Date: March 24, 2025 · CIK: 0001828805 · Accession: 0001013762-25-001649
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285469
Letter
AELUMA, INC.
March 24, 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.
Initially Filed February 28, 2025 File No. 333-285469 Withdrawal of Acceleration Request
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on March 21, 2025, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for March 25, 2020, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. Aeluma, Inc. is no longer requesting that such Registration Statement be declared effective at such date and time, and we hereby formally withdraw our request for acceleration of the effective date of the above-captioned Registration Statement.
Please contact Rachael Schmierer of Hunter Taubman Fischer & Li LLC, at (212) 530-2208, if you have any questions or concerns regarding this matter.
Very truly yours,
Aeluma, Inc.
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CORRESP 1 filename1.htm AELUMA, INC. March 24, 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. Initially Filed February 28, 2025 File No. 333-285469 Withdrawal of Acceleration Request Ladies and Gentlemen: Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on March 21, 2025, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for March 25, 2020, at 4:30 p.m. Eastern Time, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. Aeluma, Inc. is no longer requesting that such Registration Statement be declared effective at such date and time, and we hereby formally withdraw our request for acceleration of the effective date of the above-captioned Registration Statement. Please contact Rachael Schmierer of Hunter Taubman Fischer & Li LLC, at (212) 530-2208, if you have any questions or concerns regarding this matter. 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