TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 13, 2021 Peter Bordes Executive Chairman Trajectory Alpha Acquisition Corp. 99 Wall Street, #5801 New York, New York 10005 Re: Trajectory Alpha Acquisition Corp. Amendment No. 2 to Registration Statement on Form S-1 Filed April 8, 2021 File No. 333-253967 Dear Mr. Bordes: 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. 2 to Form S-1 filed April 8, 2021 Financial Statements Note 8 - Subsequent Events, page F-15 1. Please revise your disclosure to provide the date through which subsequent events were evaluated as required by ASC 855-10-50-1a. Peter Bordes FirstName LastNamePeter Bordes Trajectory Alpha Acquisition Corp. Comapany April NameTrajectory Alpha Acquisition Corp. 13, 2021 April 213, 2021 Page 2 Page FirstName LastName You may contact Dale Welcome at 202-551-3865 or John Cash at 202-551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Purnell at 202-551-3454 or Anne Parker at 202-551-3611 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing