SecProbe.io

CORRESP
1
filename1.htm

October
3, 2023

Via
Edgar

Division
of Corporation Finance

Office
of Energy & Transportation

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

 Re: Quetta
Acquisition Corp.

Registration
Statement on Form S-1 (File No. 333-274098)

Request
for Acceleration of Effective Date

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the
undersigned hereby join Quetta Acquisition Corp. in requesting that the Securities and Exchange Commission take appropriate action
to cause the Registration Statement on Form S-1 (File No. 333-274098) (the “Registration Statement”) to become effective
as of 4:00 p.m., Eastern Time, October 5, 2023, or as soon thereafter as practicable.

Pursuant
to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the prospectus to
underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We
have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended, to the extent applicable.

    Very truly yours,

    EF
    Hutton, division of Benchmark Investments, LLC

    as
    representative of the underwriters

    By:
    /s/
    Sam Fleischman

    Name:
    Sam
    Fleischman

    Title:
    Supervisory
    Principal