TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 21, 2022 Michael P. Murphy Chief Executive Officer Rosecliff Acquisition Corp I 767 5th Avenue 34th Floor New York, New York 10153 Re: Rosecliff Acquisition Corp I Preliminary Proxy Statement on Schedule 14A Filed November 9, 2022 File No. 001-40058 Dear Michael P. Murphy: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: P. Michelle Gasaway