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Deep
Medicine Acquisition Corp.

595
Madison Avenue, 12th Floor

New
York, NY 10017

VIA
EDGAR

December
20, 2023

U.S.
Securities & Exchange Commission

Division
of Corporation Finance

Office
of Real Estate & Construction

100
F Street, NE

Washington,
D.C. 20549

Attn:
Jenny O’Shanick and Geoffrey Kruczek

Re:
Deep Medicine Acquisition Corp.

Amendment
No. 5 to Registration Statement on Form S-4

Filed
on December 8, 2023

File
No. 333-273548

Ladies
and Gentlemen:

Deep
Medicine Acquisition Corp. (the “Company,” “we,” “our” or “us”)
hereby transmits the Company’s response to the comment letter received from the staff (the “Staff”) of the U.S.
Securities and Exchange Commission (the “Commission”), on December 18, 2023, regarding Amendment No. 5 to Registration
Statement on Form S-4 submitted to the Commission on December 8, 2023. For the Staff’s convenience, we have repeated below
the Staff’s comments in bold, and have followed each comment with the Company’s response. Concurrently with this response,
the Company has submitted a Registration Statement on Form S-4 pursuant to the Staff’s comments (the “Registration Statement”).

Amendment
No. 5 to Registration Statement on Form S-4

Proposal
No. 4: The Governance Proposals, page 141

 1. We
                                            note your disclosure that “each share of Class B Common Stock shall entitle the holder
thereof to ten votes on all matters submitted to a vote of the stockholders of the company,” which appears inconsistent with your
disclosures elsewhere that each share of Class B Common Stock is entitled to 25 votes per share. Please revise the filing to address
this apparent inconsistency.

Response:
We respectfully acknowledge the Staff’s comment and advise in response that the Company revised its disclosure on the cover
page, pages 140 and 141 of the Registration Statement, accordingly.

Exhibit
5.1 - Opinion of Ellenoff Grossman & Schole LLP, page II-5

 2. We
                                            note the statement that the opinion relates to the issuance of shares of Class A common
stock of Deep Medicine Acquisition Corp. Please have counsel provide a revised opinion that states the correct file number for the registration
statement.

Response:
We respectfully acknowledge the Staff’s comment and advise in response that our counsel has filed its revised opinion as Exhibit
5.1 to the Registration Statement.

Exhibit
8.1 - Form of Tax Opinion of Ellenoff Grossman & Schole LLP, page II-5

 3. Please
                                            file a final tax opinion. Currently, Exhibit 8.1 is merely a “form” of opinion,
                                            is undated and has blanks.

Response:
We respectfully acknowledge the Staff’s comment and advise in response that our counsel has filed its final tax opinion as Exhibit
8.1 to the Registration Statement.

Exhibit
99.5 - Consent of Stanton Park Advisors, LLC, page II-5

 4. Please
                                            have Stanton Park Advisors, LLC refile its consent that references the correct date of its
                                            opinion and the correct date of the registration statement. In this regard, refer to your
                                            disclosures that the fairness opinion is dated March 31, 2023. Please file a revised consent.

Response:
We respectfully acknowledge the Staff’s comment and advise in response that the Company has filed the revised consent of Stanton
Park Advisors, LLC as Exhibit 99.5 to the Registration Statement.

Exhibit
Index, page II-5

 5. Please
                                            revise your exhibit index to include the loan agreement with JAK Opportunities
VI, LLC.

Response:
We respectfully acknowledge the Staff’s comment and advise in response that the Company revised the exhibit index to the Registration
Statement accordingly.

    Sincerely,

    /s/
    Humphrey P. Polanen

    Humphrey
    P. Polanen, Chief Executive Officer

cc:
Ellenoff Grossman & Schole LLP