Correspondence 0001213900-23-079406 from Aeluma, Inc. (ALMU)
Aeluma, Inc.
Date: Sept. 26, 2023 · CIK: 0001828805 · Accession: 0001213900-23-079406
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File numbers found in text: 333-273149
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CORRESP
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filename1.htm
Aeluma, Inc.
27 Castilian Drive
Goleta, California 93117
September 26, 2023
Via Edgar
Mr. Thomas Jones
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. 333-273149)
Request for Acceleration of Effectiveness
Dear Mr. Jones:
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, as amended be accelerated to, and that the Registration Statement becomes
effective at 4:30 p.m., Eastern Time, on Thursday, September 28, 2023, or as soon thereafter as practicable.
Very truly yours,
By:
/s/ Jonathan Klamkin
Jonathan Klamkin
Chief Executive Officer
Louis Taubman, Esq.
Hunter Taubman Fischer & Li LLC