Correspondence 0001493152-23-027443 from CDT Equity Inc. (CDT)
CDT Equity Inc.
Date: Aug. 10, 2023 · CIK: 0001896212 · Accession: 0001493152-23-027443
AI Filing Summary & Sentiment
File numbers found in text: 333-271903
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CORRESP
1
filename1.htm
Murphy
Canyon Acquisition Corp.
4995
Murphy Canyon Road, Suite 300
San
Diego, CA 92123
August
10, 2023
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, NE
Washington,
D.C. 20549
Attn:
Tyler Howes and Laura Crotty
Re:
Murphy
Canyon Acquisition Corp.
Registration
Statement on Form S-4
File
No. 333-271903
Dear
Mr. Howes and Ms. Crotty,
Murphy
Canyon Acquisition Corp. (the “Company”) hereby requests, pursuant to Rule 461 of the General Rules and Regulations under
the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement be accelerated so as to
permit it to become effective at 4:30 p.m. Eastern Time on August 11, 2023 or as soon thereafter as practicable.
Please
contact Avital Perlman of Sichenzia Ross Ference LLP, the Company’s counsel, at (212) 930-9700, as soon as the Registration Statement
has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/
Jack K. Heilbron
Chief
Executive Officer
cc:
Avital
Perlman, Esq.