July 25, 2024

Jeff Ransdell
Chief Executive Officer
Maquia Capital Acquisition Corp
50 Biscayne Boulevard, Suite 2406
Miami, Florida

        Re: Maquia Capital Acquisition Corp
            Preliminary Proxy Statement on Schedule 14A
            Filed July 19, 2024
            File No. 001-40380
Dear Jeff Ransdell:

       We have reviewed your filing and have the following comments.

       Please respond to this letter by amending your filing and providing the
requested
information. If you do not believe a comment applies to your facts and
circumstances, please tell
us why in your response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A
Questions and Answer About the Meeting
What vote is required to adopt the proposals?, page 11

1.      Disclose, if true, that approval of both proposals is assured without
the vote of the Public
        Shareholders since the Sponsor and the company's officers and directors
intend to vote
        any stock over which they have voting control in favor of the
proposals.
General

2.      Please revise to update the disclosure throughout the proxy statement
to be as of the date
        of filing. We note numerous instances where it appears the disclosure
is not as of the most
        recent date. As just one example, the disclosure regarding the
potential de-listing of your
        securities from Nasdaq has not been updated to include recent
developments.
3.      Please revise your proxy statement to provide clear and consistent
disclosure regarding
        the number of Class A and Class B shares outstanding and entitled to
vote; the number of
        Class A and Class B shares held by the Sponsor; and the number of Class
A and Class B
        shares held by the Sponsor, officers and directors. In your response
letter, tell us how you
 July 25, 2024
Page 2

       arrived at the number of each class of shares. For example, disclosures
in your proxy
       statement and 2024 Form 10-K filed April 16, 2024, appear to indicate
that the Sponsor
       beneficially owns more Class A shares than the 583,743 Class A shares
included in its
       private placement units, as well as more Class A shares than are
outstanding following
       redemptions of Class A shares in connection with extension votes.
        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.

       Please contact Lauren Pierce at 202-551-3887 or Kathleen Krebs at
202-551-3350 with
any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:   Gregory Trask