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Correspondence 0001213900-23-079913 from Collective Audience, Inc. (CAUD) (CIK 0001854583)

Collective Audience, Inc. (CAUD) (CIK 0001854583)
Date: Sept. 27, 2023 · CIK: 0001854583 · Accession: 0001213900-23-079913

AI Filing Summary & Sentiment

File numbers found in text: 333-268133

Date
September 27, 2023
Author
/s Jeffrey Tirman
Form
CORRESP
Company
Collective Audience, Inc. (CAUD) (CIK 0001854583)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Registration Statement on Form S-4 Filed September 27, 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:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the registrant Abri SPAC I, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Friday, September 29, 2023 or as soon as practicable thereafter.

Very Truly yours,
/s Jeffrey Tirman

Show Raw Text
CORRESP
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ABRI SPAC I, INC.

9663 Santa Monica Blvd., No. 1091

Beverly Hills, CA 90210

September 27, 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.

Registration Statement on Form S-4

Filed September 27, 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:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, the registrant Abri SPAC I, Inc. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. ET on Friday, September 29, 2023 or as soon as practicable thereafter.

Very Truly yours,

    /s Jeffrey Tirman

    Jeffrey Tirman

    Chief Executive Officer

Cc:  Alex Weniger-Araujo

    Loeb & Loeb, LLP