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                             March 24, 2021

       Jeff Ransdell
       Chief Executive Officer
       Maquia Capital Acquisition Corporation
       50 Biscayne Boulevard, Suite 2406
       Miami, FL 33132

                                                        Re: Maquia Capital
Acquisition Corporation
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            File No. 333-253167
                                                            Filed March 23,
2021

       Dear Mr. Ransdell:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 filed March 23, 2021

       General

   1.                                                   Please clarify
throughout the filing, including in the risk factors, that the public
                                                        stockholders would not
be able to redeem their shares in the event of an extension from 12
                                                        to 18 months to
complete the business combination. Please also describe the sponsor
                                                        loans in an event of an
extension under Related Party Transactions. Lastly, we note the
                                                        disclosure on page 6
that $1.5 million of the extension loans may be convertible into units
                                                        at $10 per unit.
However, the maximum loan amount, assuming both extensions and the
                                                        overallotment, is $1.15
million. Please reconcile.
 Jeff Ransdell
Maquia Capital Acquisition Corporation
March 24, 2021
Page 2
Exhibit 23.1 - Independent registered public accounting firm's consent, page 1

2.     We note the independent registered public accounting firm's consent
refers to the
       Company's financial statements as of January 1, 2021. This date is not
consistent with the
       date of the Company's balance sheet. Please have your auditor revise its
consent to
       address the apparent discrepancy.
       You may contact Peter McPhun at 202-551-3581 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Brigitte Lippmann at 202-551-3713 or Pam Howell at 202-551-3357 with
any other
questions.



                                                            Sincerely,
FirstName LastNameJeff Ransdell
                                                    Division of Corporation
Finance
Comapany NameMaquia Capital Acquisition Corporation
                                                    Office of Real Estate &
Construction
March 24, 2021 Page 2
cc:       Sabrina He, Esq.
FirstName LastName