SEC Comment Letter 0000000000-24-012356 to ShoulderUP Technology Acquisition Corp. (SUAC, SUACU, SUACW) (CIK 0001885461)
ShoulderUP Technology Acquisition Corp. (SUAC, SUACU, SUACW) (CIK 0001885461)
Date: Nov. 6, 2024 · CIK: 0001885461 · Accession: 0000000000-24-012356
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File numbers found in text: 001-41076
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November 6, 2024
Phyllis Newhouse
Chief Executive Officer
ShoulderUp Technology Acquisition Corp.
125 Townpark Drive
Suite 300
Kennesaw, GA 30144
Re:ShoulderUp Technology Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed October 24, 2024
File No. 001-41076
Dear Phyllis Newhouse:
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 Williams, Esq.