Correspondence 0001013762-25-003868 from Siddhi Acquisition Corp (Cayman Islands) (SDHI)
Siddhi Acquisition Corp (Cayman Islands)
Date: March 28, 2025 · CIK: 0002034037 · Accession: 0001013762-25-003868
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CORRESP 1 filename1.htm Siddhi Acquisition Corp 100 Wall Street, 20th Floor New York, NY 10005 March 28, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Finance Washington, D.C. 20549 RE : Siddhi Acquisition Corp (the "Company") Registration Statement on Form S-1, as amended (File No. 333- 285648) (the "Registration Statement") Request for Acceleration of Effective Date Ladies and Gentleman In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the Registration Statement to become effective on March 31, 2025 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act. Very truly yours, Siddhi Acquisition Corp By: /s/ Sam Potter Name: Sam Potter Title: Chief Executive Officer cc: Giovanni Caruso, Esq., Loeb & Loeb LLP