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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

Date
Sept. 9, 2025
Author
TruGolf
Form
CORRESP
Company
TruGolf Holdings, Inc.

Letter

TruGolf Holdings, Inc.

North 1400 West Centerville

Utah

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.

Show Raw Text
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