CORRESP Filing
TruGolf Holdings, Inc.
Date: Sept. 9, 2025 · CIK: 0001857086 · Accession: 0001641172-25-026948
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File numbers found in text: 333-288219
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CORRESP 1 filename1.htm TruGolf Holdings, Inc. 60 North 1400 West Centerville Utah 84014 September 9, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549 Re: TruGolf Holdings, Inc. Registration Statement on Form S-1 Registration No. 333-288219 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, TruGolf Holdings, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on September 10, 2025, or as soon thereafter as possible on such date. Very truly yours, TruGolf Holdings, Inc. By: /s/ Christopher Jones Name: Christopher Jones Title: Chief Executive Officer