CORRESP Filing
Angel Studios, Inc.
Date: July 18, 2025 · CIK: 0001865200 · Accession: 0001104659-25-068971
AI Filing Summary & Sentiment
File numbers found in text: 333-283151
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CORRESP
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filename1.htm
Southport Acquisition
Corporation
268 Post Road, Suite 200
Fairfield, CT 06824
Angel Studios, Inc.
295 W Center St.
Provo, UT 84601
July 18, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, NE
Washington, D.C. 20549
Attention:
Valeria Franks
Joel Parker
Scott Anderegg
Mara Ransom
Re:
Southport Acquisition Corporation and Angel Studios, Inc.
Registration Statement on Form S-4
File No. 333-283151
Request for Effectiveness
Ladies and Gentlemen:
Reference is made to the Registration Statement
on Form S-4 (File No. 333-283151) (as amended, the " Registration Statement "), filed by Southport Acquisition
Corporation (" SAC ") and Angel Studios, Inc. (" ASI ") with the U.S. Securities and Exchange Commission
(the " Commission ").
SAC and ASI hereby request the Registration Statement
be made effective at 4:00 p.m., Eastern Time, on July 22, 2025, or as soon as possible thereafter, in accordance with Rule 461
promulgated under the Securities Act of 1933, as amended.
Please contact SAC's legal counsel, Matthew
M. Guest at (212) 403-1341 or by email at MGuest@wlrk.com, or Raaj S. Narayan at (212) 403-1349 or by email at RSNarayan@wlrk.com, or
ASI's legal counsel, Mark Bonham at (801) 907-2702 or by email at MBonham@mayerbrown.com or Brian Hirshberg at (212) 506-2176 or
by email at BHirshberg@mayerbrown.com with any questions you may have concerning this letter, or if you require any additional information.
Please notify Mr. Guest, Mr. Narayan, Mr. Bonham or Mr. Hirshberg when this request for acceleration of effectiveness
of the Registration Statement has been granted.
[ Signature Page Follows ]
U.S. Securities
and Exchange Commission
July 18,
2025
Page 2
Sincerely,
Southport Acquisition Corporation
/s/
Jeb Spencer
Name:
Jeb
Spencer
Title:
Chief
Executive Officer
Angel Studios, Inc.
/s/ Neal S. Harmon
Name:
Neal S. Harmon
Title:
Chief Executive Officer
cc:
Matthew M. Guest, Wachtell, Lipton, Rosen & Katz
Raaj S. Narayan, Wachtell, Lipton, Rosen & Katz
Mark Bonham, Mayer Brown LLP
Brian Hirshberg, Mayer Brown LLP