SEC Comment Letter 0000000000-24-012487 to Aspire Biopharma Holdings, Inc. (ASBP)

Aspire Biopharma Holdings, Inc.
Date: Nov. 8, 2024 · CIK: 0001847345 · Accession: 0000000000-24-012487

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File numbers found in text: 001-41293

Date

November 8, 2024

Author

Howard Doss

Form

UPLOAD

Company

Aspire Biopharma Holdings, Inc.

Letter

November 8, 2024 Howard Doss Chief Financial Officer PowerUp Acquisition Corp. 188 Grand Street Unit #195 New York , New York 10013 Re:PowerUp Acquisition Corp. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-41293 Dear Howard Doss: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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November 8, 2024
Howard Doss
Chief Financial Officer
PowerUp Acquisition Corp.
188 Grand Street Unit #195
New York , New York 10013
Re:PowerUp Acquisition Corp.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-41293
Dear Howard Doss:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

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