Correspondence 0001493152-23-046127 from TruGolf Holdings, Inc. (TRUG)
TruGolf Holdings, Inc.
Date: Dec. 26, 2023 · CIK: 0001857086 · Accession: 0001493152-23-046127
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File numbers found in text: 333-273548
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CORRESP
1
filename1.htm
Deep
Medicine Acquisition Corp.
595
Madison Avenue, 12th Floor
New
York, NY 10017
December
26, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Trade & Services
100 F Street N.E.
Washington,
D.C. 20549
Re:
Deep
Medicine Acquisition Corp.
Amendment
No. 6 to Registration Statement on Form S-4
Filed
December 20, 2023
File
No. 333-273548
Ladies
and Gentleman:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Deep Medicine Acquisition 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 December 27, 2023, or as soon as thereafter
practicable.
Very
truly yours,
/s/
Humphrey P. Polanen
Humphrey
P. Polanen
Chief
Executive Officer
cc:
Ellenoff
Grossman & Schole LLP