Correspondence 0001104659-23-017645 from Mars Acquisition Corp. (MARX, MARXR, MARXU) (CIK 0001892922)
Mars Acquisition Corp. (MARX, MARXR, MARXU) (CIK 0001892922)
Date: Feb. 9, 2023 · CIK: 0001892922 · Accession: 0001104659-23-017645
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File numbers found in text: 333-265240
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CORRESP
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Maxim Group LLC
300 Park Avenue, 16th Floor
New York, New York 10022
February 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, DC 20549
Re:
Mars Acquisition Corp.
Registration Statement on Form S-1, as amended
File No: 333-265240 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission (the “Commission”)
under the Securities Act of 1933, as amended (the “Securities Act”), Maxim Group LLC, as representative of the
underwriters, hereby joins the request of Mars Acquisition Corp. (the “Company”) that the effective date of
the above-referenced Registration Statement be accelerated so that it will become effective at 5:00 p.m. Eastern Time on Monday, February
13, 2023, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and
Regulations of the Commission under the Securities Act, please be advised that there will be distributed to each underwriter or dealer,
who is reasonably anticipated to participate in the distribution of the securities in this offering, as many copies of the preliminary
prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned
confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers
that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.
Very truly yours,
Maxim Group LLC
By:
/s/ Clifford A. Teller
Name: Clifford A. Teller
Title: Co-President