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Deep
Medicine Acquisition Corp.

595
Madison Avenue, 12th Floor

New York, NY 10017

VIA
EDGAR

December
01, 2022

U.S.
Securities & Exchange Commission

Division
of Corporation Finance

Office
of Real Estate and Construction

100
F Street, NE

Washington,
D.C. 20549

Attn:
Victor Rivera Melendez; Jeffrey Gabor

    Re:
    Deep
    Medicine Acquisition Corp.

    Preliminary
    Proxy Statement on Schedule 14A

    Filed
    November 21, 2022

    File
    No. 001-40970

Dear
Mr. Rivera Melendez and Mr. Gabor:

Deep
Medicine Acquisition Corp. (the “Company,” “we,” “our” or “us”)
hereby transmits the Company’s response (the “Response”) to the comment letter (the “Comment Letter”)
received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
on November 22, 2022, regarding the preliminary proxy statement on Schedule 14A (the “Preliminary Proxy Statement”)
submitted to the Commission on November 21, 2022.

In
response to the Comment Letter (the “Comment”), we have revised the Preliminary Proxy Statement (the “Proxy
Statement”) to address the Comment, and are filing revised pages herewith for the review of the Staff.

For
the Staff’s convenience, we have repeated below the Staff’s comments from its Comment Letter in bold,
and have followed the comments with the Company’s responses.

Preliminary
Proxy Statement on Schedule 14A filed November 21, 2022

General

1.
With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person.
If so, also include risk factor disclosure that addresses how this fact could impact your ability to complete your initial business combination.
For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company
should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States
(CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial
business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision
to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose
the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation
in the combined company, and the warrants, which would expire worthless.

The
Company respectfully advises the Staff that neither we nor our sponsor, Bright Vision Sponsor LLC (the “Sponsor”),
is controlled by a non-U.S. Person and neither we nor the Sponsor have substantial ties to a non-U.S. person. Ke Li, the managing member
of our Sponsor and beneficial owner of 10.59% of our Sponsor, is a citizen of the U.S. and a resident of Hong Kong SAR. Additionally,
certain minority owners of our Sponsor are citizens of China. Despite our lack of substantial ties to a non-U.S. person, we will add
the following risk factor to the Proxy Statement in view of the Staff’s comment. This risk factor is included in our recently filed
Quarterly Report on Form 10-Q for the period ended September 30, 2022, as filed with the SEC on November 14, 2022.

We
may not be able to complete an initial Business Combination with certain potential target companies if a proposed transaction with the
target company may be subject to review or approval by regulatory authorities pursuant to certain U.S. or foreign laws or regulations.

Certain
acquisitions or business combinations may be subject to review or approval by regulatory authorities pursuant to certain U.S. or foreign
laws or regulations. In the event that such regulatory approval or clearance is not obtained, or the review process is extended beyond
the period of time that would permit an initial Business Combination to be consummated with us, we may not be able to consummate a Business
Combination with such target.

Among
other things, the U.S. Federal Communications Act prohibits foreign individuals, governments, and corporations from owning more than
a specified percentage of the capital stock of a broadcast, common carrier, or aeronautical radio station licensee. In addition, U.S.
law currently restricts foreign ownership of U.S. airlines. In the United States, certain mergers that may affect competition may require
certain filings and review by the Department of Justice and the Federal Trade Commission, and investments or acquisitions that may affect
national security are subject to review by the Committee on Foreign Investment in the United States (“CFIUS”). CFIUS is an
interagency committee authorized to review certain transactions involving foreign investment in the United States by foreign persons
in order to determine the effect of such transactions on the national security of the United States.

Outside
the United States, laws or regulations may affect our ability to consummate a Business Combination with potential target companies incorporated
or having business operations in jurisdiction where national security considerations, involvement in regulated industries (including
telecommunications), or in businesses relating to a country’s culture or heritage may be implicated. We are a Delaware company
and Ke Li, the managing member of our Sponsor, is a citizen of the U.S. and a resident of Hong Kong SAR. Additionally, certain minority
owners of our Sponsor are citizens of China.

U.S.
and foreign regulators generally have the power to deny the ability of the parties to consummate a transaction or to condition approval
of a transaction on specified terms and conditions, which may not be acceptable to us or a target. In such event, we may not be able
to consummate a transaction with that potential target.

As
a result of these various restrictions, the pool of potential targets with which we could complete an initial Business Combination may
be limited and we may be adversely affected in terms of competing with other special purpose acquisition companies (“SPACs”)
that do not have similar ownership issues. Moreover, the process of government review could be lengthy. Because we have only a limited
time to complete our initial Business Combination, our failure to obtain any required approvals within the requisite time period may
require us to liquidate. If we liquidate, our public stockholders may only receive $10.10 per share, and our warrants will expire worthless.
This will also cause you to lose any potential investment opportunity in a target company and the chance of realizing future gains on
your investment through any price appreciation in the combined company.

****

We
thank the Staff for its review of the foregoing. If you have further comments, please feel free to contact our counsel, Lijia Sanchez,
at lsanchez@egsllp.com or by telephone at (646) 895-7102.

[Signatures
to Follow]

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    Sincerely,

    /s/ Humphrey P. Polanen

    Name:
    Humphrey
    P. Polanen

    Title:
    Chief
    Executive Officer

cc:
Lijia Sanchez

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