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
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File numbers found in text: 333-268133
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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