SEC Comment Letter 0000000000-23-000080 to ShoulderUP Technology Acquisition Corp. (SUAC, SUACU, SUACW) (CIK 0001885461)

ShoulderUP Technology Acquisition Corp. (SUAC, SUACU, SUACW) (CIK 0001885461)
Date: Jan. 4, 2023 · CIK: 0001885461 · Accession: 0000000000-23-000080

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AI Filing Summary & Sentiment

File numbers found in text: 001-41076

Date

January 4, 2023

Author

Not clearly detected

Form

UPLOAD

Company

ShoulderUP Technology Acquisition Corp. (SUAC, SUACU, SUACW) (CIK 0001885461)

Letter

United States securities and exchange commission logo January 4, 2023 Grace Vandecruze Chief Financial Officer ShoulderUp Technology Acquisition Corp. 125 Townpark Drive, Suite 3000 Kennesaw, GA 30144 Re:ShoulderUp Technology Acquisition Corp. Form 10-K for fiscal year ended December 31, 2021 Filed March 3, 2022 File No. 001-41076 Dear Grace Vandecruze: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Gerry L. Williams

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United States securities and exchange commission logo
January 4, 2023
Grace Vandecruze
Chief Financial Officer
ShoulderUp Technology Acquisition Corp.
125 Townpark Drive, Suite 3000
Kennesaw, GA 30144
Re:ShoulderUp Technology Acquisition Corp.
Form 10-K for fiscal year ended December 31, 2021
Filed March 3, 2022
File No. 001-41076
Dear Grace Vandecruze:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Gerry L. Williams

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