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Correspondence 0001193125-23-006321 from Pono Capital Corp (AWIN, AWINW) (CIK 0001855631)

Pono Capital Corp (AWIN, AWINW) (CIK 0001855631)
Date: Jan. 11, 2023 · CIK: 0001855631 · Accession: 0001193125-23-006321

AI Filing Summary & Sentiment

File numbers found in text: 333-268625

Date
January 11, 2023
Author
Not clearly detected
Form
CORRESP
Company
Pono Capital Corp (AWIN, AWINW) (CIK 0001855631)

Letter

VIA EDGAR Division of Corporation Finance Attention: Bradley Ecker Re: Pono Capital Corp. Registration Statement on Form S-4 Filed December 1, 2022, as amended File No. 333-268625

Dear Mr. Ecker:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Pono Capital Corp. 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, January 13, 2023, or as soon as practicable thereafter.

Very truly yours,
Pono Capital Corp.

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CORRESP
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filename1.htm

CORRESP

 Pono Capital Corp.

643 Ilalo St. #102

Honolulu, Hawaii 96813

January 11, 2023

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

 Washington, D.C.
20549

 Attention: Bradley Ecker

Re:
 Pono Capital Corp.

Registration Statement on Form S-4

Filed December 1, 2022, as amended

File No. 333-268625

Dear Mr. Ecker:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, the Pono Capital Corp. 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, January 13, 2023, or as soon
as practicable thereafter.

Very truly yours,

Pono Capital Corp.

 /s/ Dustin Shindo

Dustin Shindo

Chief Executive Officer

cc:
 Nelson Mullins Riley & Scarborough LLP

Andy Tucker

 E. Peter Stand

Angela Hart-Edwards