Correspondence 0001493152-24-038633 from TruGolf Holdings, Inc. (TRUG)

TruGolf Holdings, Inc.
Date: Sept. 27, 2024 · CIK: 0001857086 · Accession: 0001493152-24-038633

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File numbers found in text: 333-277068

Date

Sept. 27, 2024

Author

Chief

Form

CORRESP

Company

TruGolf Holdings, Inc.

Letter

TruGolf Holdings, Inc.

North 1400 West

Centerville, Ut 84014

Tel: (818) 298-1997

September 27, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attention: Mr. Eranga Diaz

Re: TruGolf Holdings, Inc.

Registration Statement on Form S-1

File No. 333-277068

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time on Monday, September 30, 2024, or as soon thereafter as practicable.

Please contact Arthur Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-8161, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very
truly yours,
TRUGOLF
HOLDINGS, INC.

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CORRESP
1
filename1.htm

TruGolf
Holdings, Inc.

60
North 1400 West

Centerville,
Ut 84014

Tel:
(818) 298-1997

September
27, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
Mr. Eranga Diaz

    Re:
    TruGolf Holdings, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-277068

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for
the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 p.m., Eastern Time on Monday,
September 30, 2024, or as soon thereafter as practicable.

Please
contact Arthur Marcus, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 459-8161, as soon as the Registration Statement has been declared
effective, or if you have any other questions or concerns regarding this matter.

    Very
    truly yours,

    TRUGOLF
    HOLDINGS, INC.

    By:

    /s/
    Christopher Jonesr

    Christopher
    Jones

    Chief
    Executive Officer (Principal Executive Officer)

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