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                             August 17, 2021

       Subash Menon
       Chief Executive Officer
       Bannix Acquisition Corp.
       300 Tice Boulevard; Suite 315
       Woodcliff Lake, New Jersey 07677

                                                        Re: Bannix Acquisition
Corp.
                                                            Amendment No. 2 to
                                                            Registration
Statement on Form S-1
                                                            Filed August 3,
2021
                                                            File No. 333-253324

       Dear Mr. Menon:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our July
28, 2021 letter.

       Amendment No. 2 to Registration Statement on Form S-1

       Summary
       Private Placements, page 8

   1.                                                   We note your revised
disclosure in response to prior comment 2. It appears that the
                                                        $3,300,000 aggregate
proceeds for the private placement units includes the conversion of
                                                        Mr. Yezhuvath's
$1,030,000 notes and loans in exchange for 205,000 units as well as the
                                                        forfeiture of the
$270,000 loan from Mr. Rao with no additional units issued. Please revise
                                                        your disclosures
throughout regarding your reference to "proceeds" from the private
                                                        placement to clarify
that the anchor investors have committed to "purchase" 125,000 units
                                                        for aggregate "cash"
proceeds of $2.0 million; that Mr. Yezhuvath will be "issued"
 Subash Menon
Bannix Acquisition Corp.
August 17, 2021
Page 2
         205,000 in exchange for notes and loans payable; and that Mr. Rao will
forfeit his
         $270,000 loan.
The Offering
Private Placement Units, page 14

2.       Similarly, you state on page 14 that the 205,000 units that will be
issued to Mr. Yezhuvath
         are for the cancellation of the promissory notes and loans that he and
Mr. Rao have made
         to the company in the aggregate of $1,300,000 (or $1,375,000 if the
over-allotment is
         exercised). Please address the following as it relates to these
disclosures:
             Revise to clarify that the 205,000 units will be issued in
exchange for the cancellation
              of $1,030,000 notes and loans to Mr. Yezhuvath and separately
discuss the forfeiture
              of Mr. Rao's $270,000 loan.
             Reconcile your disclosure of the $1,375,000 promissory note and
loans to Mr.
              Yezhuvath, if the over-allotment is fully exercised, with your
disclosures on page F-
              12 and revise as necessary. In this regard, it appears that the
total amount due to Mr.
              Yezhuvath, if the over-allotment is fully exercised, should be
$1,330,000.
             Revise your disclosures on page 16 where you indicate that $1.6
million of loans will
              be converted into private placement units to state that such
amount assumes the
              underwriter's over-allotment is exercised and to also quantify
the portion of the
              amount outstanding (as well as a portion of the available credit)
that will be forfeited
              upon this offering.
Capitalization, page 62

3.       Your pro forma as adjusted common stock assumes 4,045,296 shares are
subject to
         redemption; however, the "common stock subject to redemption" line
items indicates
         there are 3,870,926 shares subject to redemption. Please revise this
disclosure
         inconsistency.
Financial Statements
Note 1. Organization and Business Operations, page F-7
FirstName LastNameSubash Menon
4.     You disclose that the "sale" of 330,000 private placement units will be
at $10.00 per unit.
Comapany    NameBannix
       Please             Acquisitionwith
              revise for consistency  Corp.
                                          the added disclosure on page 8 and
the disclosure
       revisions as requested
August 17, 2021 Page 2        in the above comments
FirstName LastName
 Subash Menon
FirstName LastNameSubash
Bannix Acquisition Corp. Menon
Comapany
August 17, NameBannix
           2021        Acquisition Corp.
August
Page 3 17, 2021 Page 3
FirstName LastName
       You may contact Joyce Sweeney, Senior Staff Accountant, at (202)
551-3449
or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions
regarding comments on the financial statements and related matters. Please
contact Alexandra
Barone, Staff Attorney, at (202) 551-8816 or Larry Spirgel, Office Chief, at
(202) 551-3815 with
any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology