ck1844507-corresp.htm

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On behalf of our client, Achari Ventures Holdings Corp. I (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) issued in its letter dated September 29, 2021 (the “Comment Letter”) relating to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”). We are concurrently submitting via EDGAR this letter and filing an Amendment No. 1 of Registration Statement on Form S-1 (the “Revised Registration Statement”) on behalf of the Company.

Set forth below in bold are comments from the Comment Letter. For your convenience, each of the numbered paragraphs below corresponds to the numbered comment in the Comment Letter and includes the caption used in the Comment Letter. Immediately following each comment is the Company’s response to that comment, including, where applicable, a cross-reference to the location of changes made in the Revised Registration Statement in response to the Staff’s comment. All page references in the responses set forth below refer to page numbers in the Revised Registration Statement. Defined terms used but not otherwise defined herein have the meanings ascribed to such terms in the Revised Registration Statement.

We note your response to our prior comment 2 and reissue in part. Please revise to properly label your statement of changes in stockholders' equity for the six months ended June 30, 2021 as unaudited, and properly label your statement of cash flows for the period January 25, 2021 (inception) through February 8, 2021 as audited.

The Company acknowledges the Staff’s comment and respectfully advises the Staff that it has corrected the labels of the statement of changes in stockholder’s equity and the statement of cash flows as either audited or unaudited in a consistent fashion.

Should you have any questions concerning any of the foregoing, please contact me by telephone at (862) 262-2768.