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                      August 2, 2023

       Christopher Gaertner
       Chief Financial Officer
       DHC Acquisition Corp.
       535 Silicon Drive, Suite 100
       Southlake, TX 76092

                                                        Re: DHC Acquisition
Corp.
                                                            Form 10-K for the
Fiscal Year ended December 31, 2022
                                                            Filed March 30,
2023
                                                            File No. 001-40130

       Dear Christopher Gaertner:

              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 Energy & Transportation