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                               May 3, 2024

       Kanishka Roy
       Chief Executive Officer
       Plum Acquisition Corp. I
       2021 Fillmore St. #2089
       San Francisco, California 94115

                                                        Re: Plum Acquisition
Corp. I
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed April 30,
2024
                                                            File No. 333-276411

       Dear Kanishka Roy:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our April 19, 2024
letter.

       Amendment No. 3 to Registration Statement on Form S-4

       Material U.S. Federal Income Tax Consequences...
       U.S. Holders
       Tax Consequences of the Domestication, page 162

   1.                                                   We note the revisions
made in response to prior comment 2, including that is "intended
                                                        that the Domestication
qualify as an F Reorganization within the meaning of
                                                        Section 368(a)(1)(F) of
the Code." To the extent you continue to state that it is the intent
                                                        of the parties for the
merger to qualify as a tax-free reorganization you must either: (1)
                                                        obtain a legal opinion
supporting such a conclusion; or (2) revise your current disclosure
                                                        to begin the section by
clearly stating that it is uncertain whether the domestication will
                                                        qualify as a tax-free
reorganization. You may then discuss the potential consequences to
                                                        shareholders and the
company if the reorganization qualifies as tax-free and if it fails to
                                                        qualify as tax-free.
 Kanishka Roy
Plum Acquisition Corp. I
May 3, 2024
Page 2
Veea's Management's Discussion and Analysis of Financial Condition and Results
of Operations
Liquidity and Capital Resources, page 227

2.    In your revised disclosures on page 228, you state the amount of cash as
of December 31,
      2023, and that as of March 31, 2024, you "raised an additional $12.5
million" from the
      sale of preferred stock. If you sold preferred stock during the three
months ended March
      31, 2024, please revise your disclosures throughout, including the
Subsequent Events
      Note on page F-89 and your pro forma financial information, indicating
the date(s) of such
      issuance, number of shares sold, and amount of cash received.
Alternatively, if such sale
      occurred prior to December 31, 2023 please revise to indicate that,
clarify whether
      this sale was part of the private placement disclosed on page F-63, and
state, if true, that
      no sales have occurred subsequent to December 31, 2023. Similar
clarifications should be
      made on page 225.
       Please contact Melissa Kindelan at 202-551-3564 or Chris Dietz at
202-551-3408 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Mitchell Austin at 202-551-3574
with any
other questions.



                                                            Sincerely,
FirstName LastNameKanishka Roy
                                                            Division of
Corporation Finance
Comapany NamePlum Acquisition Corp. I
                                                            Office of
Technology
May 3, 2024 Page 2
cc:       Richard Aftanas
FirstName LastName