Correspondence 0001213900-23-078465 from Collective Audience, Inc. (CAUD) (CIK 0001854583)
Collective Audience, Inc. (CAUD) (CIK 0001854583)
Date: Sept. 21, 2023 · CIK: 0001854583 · Accession: 0001213900-23-078465
AI Filing Summary & Sentiment
File numbers found in text: 333-268133
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Amendment No 7 to Registration Statement on Form S-4 Filed September 14, 2023 File No 333-268133 Attention: Robert Shapiro, Linda Cvrkel, Taylor Beech and Dietrich King
Dear Mr. Shapiro, Ms. Cvrkel, Ms. Beech and Mr. King,
On behalf of our client, Abri SPAC I, Inc. (the “Company”), we submit to the staff of the Division of Corporation Finance of the Securities and Exchange Commission this letter setting forth the Company’s response to the oral comment received (the “Oral Comment”) regarding the above-referenced Amendment No. 7 to Registration Statement on Form S-4 filed on September 14, 2023. The Company has filed via EDGAR Amendment No. 8 to the S-4, which includes revised disclosure on page 106, in response to the Oral Comment.
Please do not hesitate to contact me at (212) 407-4063 with any questions or comments regarding this letter.
Sincerely,
/s/ G. Alex Weniger-Araujo
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G. Alex Weniger-Araujo
Partner
345 Park Avenue
New York, NY 10154
Direct 212.407.4063
Main 212.407.4000
Fax 212.407.4990
aweniger@loeb.com
September 21, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Re:
Abri SPAC I, Inc.
Amendment No 7 to Registration Statement on Form S-4
Filed September 14, 2023
File No 333-268133
Attention: Robert Shapiro, Linda Cvrkel,
Taylor Beech and Dietrich King
Dear Mr. Shapiro, Ms. Cvrkel, Ms. Beech
and Mr. King,
On behalf of our client, Abri
SPAC I, Inc. (the “Company”), we submit to the staff of the Division of Corporation Finance of the Securities and Exchange
Commission this letter setting forth the Company’s response to the oral comment received (the “Oral Comment”)
regarding the above-referenced Amendment No. 7 to Registration Statement on Form S-4 filed on September 14, 2023. The Company has filed
via EDGAR Amendment No. 8 to the S-4, which includes revised disclosure on page 106, in response to the Oral Comment.
Please do not hesitate to
contact me at (212) 407-4063 with any questions or comments regarding this letter.
Sincerely,
/s/ G. Alex Weniger-Araujo
G. Alex Weniger-Araujo
Partner
Los
Angeles New York Chicago Nashville Washington,
DC San Francisco Beijing Hong Kong www.loeb.com
For the United
States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.