TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 10, 2022 Luke Evnin Chief Executive Officer Turmeric Acquisition Corp. 450 Kendall Street Cambridge, MA 02142 Re: Turmeric Acquisition Corp. Form 10-K for the fiscal year ended December 31, 2021 Filed March 29, 2022 File No. 001-39624 Dear Mr. Evnin: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2021 Exhibits 31.1 and 31.2, page 82 1. We note the language in the certifications filed do not conform exactly to the language set forth in Item 601(b)(31)(i) of Regulation S-K. Specifically, we note the exclusion of internal control over financial reporting language within the introductory sentence of paragraph 4. Please file a full amendment to your periodic reports to revise your certifications to conform exactly to the language set forth in Item 601(b)(31)(i) of Regulation S-K. Please also refer to Regulation S-K C&DI 246.13. General 2. With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your disclosure in future filings to include disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that Luke Evnin Turmeric Acquisition Corp. August 10, 2022 Page 2 you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless. Please include an example of your intended disclosure in your response. 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. You may contact Jeffrey Lewis at (202) 551-6216 or Kristi Marrone at (202) 551- 3429 with any questions. FirstName LastNameLuke Evnin Sincerely, Comapany NameTurmeric Acquisition Corp. Division of Corporation Finance August 10, 2022 Page 2 Office of Real Estate & Construction FirstName LastName