<SEC-DOCUMENT>0001493152-24-046278.txt : 20250212
<SEC-HEADER>0001493152-24-046278.hdr.sgml : 20250212
<ACCEPTANCE-DATETIME>20241115160612
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER: 0001493152-24-046278
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20241115
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: PowerUp Acquisition Corp.
CENTRAL INDEX KEY: 0001847345
STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834]
ORGANIZATION NAME: 03 Life Sciences
IRS NUMBER: 000000000
STATE OF INCORPORATION: E9
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 1200 BROADWAY, FLOOR 3
CITY: NEW YORK
STATE: NY
ZIP: 10038
BUSINESS PHONE: 561-704-8527
MAIL ADDRESS:
STREET 1: 1200 BROADWAY, FLOOR 3
CITY: NEW YORK
STATE: NY
ZIP: 10038
FORMER COMPANY:
FORMER CONFORMED NAME: PowsedrUp Acquisition Corp.
DATE OF NAME CHANGE: 20210222
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Aspire BioPharma Inc.
CENTRAL INDEX KEY: 0001995528
ORGANIZATION NAME:
IRS NUMBER: 660991341
STATE OF INCORPORATION: PR
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 194 CANDELERO DRIVE
STREET 2: SUITE 223
CITY: HUMACAO
STATE: PR
ZIP: 00791
BUSINESS PHONE: (415)-592-7399
MAIL ADDRESS:
STREET 1: 194 CANDELARO DRIVE
STREET 2: #223
CITY: HUMACAO
STATE: PR
ZIP: 00791
FORMER COMPANY:
FORMER CONFORMED NAME: Aspire BioPharma, Inc.
DATE OF NAME CHANGE: 20230928
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
of Life Sciences</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
F Street, N.E.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
D.C. 20549</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Tyler Howes, Tim Buchmiller, Eric Atallah, and Lynn Dicker</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P></TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD></TR>
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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PowerUp
Acquisition Corp.</B></FONT></TD></TR><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><B>Amendment
No. 1 to Registration Statement on Form S-4</B></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><B>Filed
October 24, 2024</B></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><B> </B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><B>File
No. 333-281991</B></TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -27pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -27pt"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear
Mr. Howes, Mr. Buchmiller, Mr. Atallah and Ms. Dicker:</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
response letter (this “<B>Response</B>”) is submitted on behalf of PowerUp Acquisition Corp. (the “<B>Company</B>”)
in response to the comments that the Company received from the staff of the Division of Corporation Finance (the “<B>Staff</B>”)
of the U.S. Securities and Exchange Commission (the “<B>SEC</B>”) in a letter addressed to Mr. Ajjarapu, dated November 7,
2024 (the “<B>Comment Letter</B>”), with respect to the Company’s Amendment No. 1 (“<B>Amendment No. 1</B>”)
to its registration statement on Form S-4 (the “<B>Registration Statement</B>”), filed with the SEC on October 24, 2024.
The Company is concurrently submitting a second amendment to the Registration Statement (“<B>Amendment No. 2</B>”), which
reflects the changes discussed in this Response that the Company made to address the Staff’s comments and other updates.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
reference purposes, each of the Staff’s numbered comments from the Comment Letter is set forth in bold text below, followed by
the Company’s response to each comment. All capitalized terms used but not defined in this Response have the meanings ascribed
to them in Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
responses below are based on information provided to Dykema Gossett PLLC by the Company.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Amendment
No. 1 to Registration Statement on Form S-4</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Cover
Page</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
clarify, if true, that the $1,000,000 owed by PowerUp to the Sponsor under the promissory
note fee agreement relates to the Sponsor loaning $2,000,000 to PowerUp’s former target
company via a convertible promissory note.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on the cover page of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">California
| Illinois | Michigan | Minnesota | Texas | Washington, D.C. | Wisconsin</FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page
2</FONT></P>
</TD>
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</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Questions
and Answers for Shareholders of PowerUp</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Q:
What conditions must be satisfied to complete the Business Combination?, page 26</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
explain how the parties will be able to waive the condition requiring waiting out the applicable
period under the Hart-Scott-Rodino Act or revise to clarify that this condition will not
be waivable.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 26 and elsewhere throughout Amendment No.
2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Summary
of the Proxy Statement/Prospectus</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Aspire,
page 36</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 11. Please revise here, and in the “Information
about Aspire” section, to clearly state the current development status of your Instaprin
candidate. In your revisions, please also discuss what developmental and regulatory steps
you will need to take prior to commercialization of this candidate, such as clinical trials
that will need to be completed or submissions with the FDA or comparable foreign regulators.
Provide similar disclosure for other material product candidates you currently have in development.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 36 and elsewhere throughout Amendment No.
2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 12 and reissue in part. Please further revise to provide
support for your statement that Instaprin will have “no harmful impact on the gastric
system” or its mucous membrane. Alternatively, revise to clarify that these are aspirational
statements that represent the beliefs of Aspire’s management.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 36 of Amendment No. 2. Further, the Company
respectfully advises the Staff that Aspire’s management believes that Instaprin, by virtue of sublingual mode of administration,
provides an additional health benefit of minimizing gastrointestinal intolerance or <I>direct</I> irritation on the gastric tract because
sublingually administered Instaprin bypasses the gastrointestinal system entirely, going from the sublingual tissues directly into the
bloodstream. Once in the bloodstream, sublingually administered Instaprin can <I>indirectly </I>affect the gastric system only through
systemic circulation. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revisions in response to prior comment 13. Please further revise your disclosure
in this section to clarify, if true, that you intend to rely upon third-party studies confirming
the safety of Aspirin for your 505(b)(2) application as opposed to the “history of
safety” of your Instaprin candidate. Please also disclose here if your Instaprin candidate
has been tested in any clinical trials. Please also clarify if the “history of safety”
refers to doses of aspirin that are similar to your proposed prescription strength product
candidate or revise as appropriate.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 36 of Amendment No. 2. Further, the Company
respectfully advises the Staff that Aspire intends to rely on the voluminous scientific literature regarding the safety of aspirin. Aspire’s
Instaprin product was tested in a limited clinical trial that began on March 1, 2019, with good results. Aspire’s dosing of its
prescription products follows the standard, FDA-approved doses of 82 mg and 325 mg (which are both available currently over-the-counter).</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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3</FONT></P>
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</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>PowerUp
Sponsor, page 37</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revised disclosure in response to prior comment 15. Where you have disclosed the
number of shares of stock exercising redemption rights in connection with the disclosed extensions,
please further revise to provide context so that investors can understand the redemption
levels associated with such extensions.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 37 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Dilution,
page 45</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
revise your dilution table to also give effect to all material probable transactions such
as the Working Capital Loans and the related issuance of the Working Capital Loan Shares.
Outside of the table, describe each material potential source of future dilution that non-redeeming
shareholders may experience such as the issuance of shares upon the exercise of the private
placement warrants issued to the Original Sponsor and the Current Sponsor. Refer to Item
1604(c) of Regulation S-K.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 45 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Timeline
of the Business Combination Negotiations with Aspire, page 141</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 23. Please revise this section to clearly state that
no other new targets were considered by PowerUp following the decision to terminate the prior
business combination agreement entered into with Candidate One, as you have stated in your
response.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 141 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your disclosure here stating that the implied market value of the combined company was
assumed to be $350 million in the letter of intent between PowerUp and Aspire. We also note
disclosure on the cover page stating that the implied enterprise value of Aspire at the time
of signing the Business Combination Agreement was $789 million. Please revise to discuss
the negotiations related to the valuation of Aspire between the parties and explain any changes
to this valuation from the initial letter of intent and revise to make clear the reason for
any differences in the implied market value of the combined company versus the implied enterprise
value.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 141 of Amendment No. 2. Further, the Company
respectfully advises the Staff that the $350 million implied market value was a negotiated amount by which merger consideration was to
be calculated. This negotiated amount was the minimum amount Aspire was willing to accept to execute the Business Combination Agreement
and move forward with the Business Combination. That negotiated figure is independent from the $789 million implied enterprise value
derived from the valuation set forth in the fairness opinion. The difference in the figures simply indicates that actual value of Aspire
may be significantly higher than the negotiated purchase price (referred to as the implied market value by the parties).</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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4</FONT></P>
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</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Opinion
of Financial Advisor to PowerUp, page 145</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revised disclosure here and elsewhere in response to prior comment 27 that the
fairness opinion is being disclosed to shareholders for “informational purposes only.”
Please either revise this disclosure and the fairness opinion itself to remove these statements
or disclose the legal basis for your and KPSN’s belief that shareholders cannot rely
on the opinion to bring state law actions, including a description of any state law authority
on such a defense. If no such authority exists, please disclose that the issue will be resolved
by a court, resolution of the issue will have no effect on the rights and responsibilities
of PowerUp’s board under state law and the availability or non-availability of this
defense has no effect on the rights and responsibilities of either KPSN or PowerUp’s
board under the federal securities laws.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on pages 41 and 145 of Amendment No. 2. Further,
the Company has included the revised fairness opinion. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Guideline
Public Company Method Cross-Check, page 148</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>11.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 29. Please revise to further discuss how KPSN considered
the differing stages of operations when comparing Aspire Biopharma to the companies listed
under the “Market Leader and Established Track Record” heading. For example,
explain if any adjustments to the final enterprise value were made based on the fact that
Aspire does not yet have any products approved for commercial sale. </B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 148 of Amendment No. 2. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Projected
Financial Information, page 149</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>12.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 30 and reissue in part. Please further revise to explain
why you believe you will begin to generate revenue from product sales and licensing revenue
in 2025 given that you currently have no products approved for commercial sale and have not
entered into any licensing agreements at this time. In addition, please indicate when you
have assumed that Aspirin, OTC will receive OTC monograph approval from the FDA for purposes
of the financial projections.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 149 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Unaudited
Pro Forma Condensed Combined Financial Information</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Adjustments
to Unaudited Pro Forma Condensed Combined Balance Sheet, page 201</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note from your revised disclosure in response to comment 35 that the Subscription Agreement
provision calls for the repayment of the Subscription Agreement Loan by PowerUp upon closing.
Please explain why this does not result in a reduction to your cash and cash equivalents.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company respectfully advises the Staff that the $2.5 million in subscription agreements
is a reduction in cash in adjustment number 2 to the Unaudited Pro Forma Condensed Combined Balance Sheet and is the principal value
of the loan to be repaid. The $2.4 million is taken to Retained Earnings because it is the fair value of the stock received for the subscription
agreements.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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5</FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>14.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note from your revised disclosure in response to comment 36 that shares of New Aspire Common
Stock issued are being accounted for as a debt extinguishment. Please explain why this transaction
is being accounted for as a debt extinguishment and cite the authoritative accounting literature
that supports your accounting.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company respectfully advises the Staff that the shares of New Aspire Common Stock issued
are being accounted for as a debt extinguishment in accordance with ASC 405-20-40-1, which provides guidance on when the reporting entity
should derecognize a liability (in this case payment of working capital loans with cash and equity shares), and ASC 470-50-40-2, which
provides guidance on how to calculate a gain or loss on debt extinguishment. Additionally, the Company has revised its disclosures on
page 202 of Amendment No. 2 to cite this authoritative accounting literature.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Information
about PowerUp</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Directors
and Executive Officers, page 206</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>15.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revised disclosure in response to prior comment 37. Please further revise to more
specifically describe the fiduciary duties of each officer and director of PowerUp to other
companies to which they have fiduciary duties. Ensure you make clear which entities the directors
and officers currently have such duties. Refer to Item 1603(c) of Regulation S-K.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 208 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Asset
Purchase Agreement (“APA”) with Instaprin Pharmaceuticals Inc., page 215</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>16.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your disclosure that, on March 28, 2022, Aspire acquired all of the intellectual property
of Instaprin Pharmaceuticals including patent applications (including Patent Application
No. 62/794141) filed with the United States Patent and Trademark Office on January 18, 2019,
and trademarks (including the “Instaprin” Trademark Serial No. 86274378). We
also note from your disclosure in the table on page 217 that U.S. Patent Application No.
62/794141 has “expired” and that the “Instaprin” Trademark Serial
No. 86274378 is “dead.” Please disclose when the acquired patent application
was considered expired and the acquired trademark was considered dead. If the patent application
expired or the trademark died prior to the closing of the Asset Purchase Agreement on March
28, 2022, please clarify the business purposes for the asset acquisition. If the patent application
expired or the trademark was considered dead after the closing date of the Asset Purchase
Agreement, please disclose why Aspire did not pursue these intellectual property rights and
include risk factor disclosure as appropriate.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 216 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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6</FONT></P>
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</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Information
About Aspire</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Our
Products, page 215</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>17.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
revise to briefly discuss the material aspects of the anticipated trial design for your planned
clinical trials of Instaprin, such as number of participants and endpoints. Please also discuss
what you mean by a Challenge Study and discuss what that study will entail.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 215 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Government/Regulatory
Approval and Compliance, page 217</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>18.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note the disclosure that “counsel believes that the FDA would consider and even welcome
a filing that is sufficient to support this novel mode of administration of certain aspirin
products” and that “Counsel has also advised that the FDA would consider fast-track
approval under 501(b)(2).” To the extent you are attributing this disclosure to counsel,
please file the consent of such counsel as an exhibit or revise the disclosure as appropriate.
See Securities Act Rule 436.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has filed a consent of counsel as Exhibit 23.5 to Amendment No. 2. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Licensure
and Regulation of Drug Products in the United States, page 217</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>19.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 48. We also continue to note risk factor disclosure on
page 67 stating that the regulatory approval process is “unproven” for Aspire’s
product candidates. Please revise here to explain why the regulatory process is “unproven”
for your product candidates.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 67 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Management
of New Aspire following the Business Combination</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Executive
Officers and Directors After the Business Combination, page 226</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>20.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 50 and reissue. Please briefly describe the business
experience, including principal occupations and employment during the past five years, of
each director or executive officer named in this section. Refer to Item 401(e) of Regulation
S-K for guidance.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on pages 226 and 227 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Promissory
Note Fee Agreement, page 239</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>21.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your disclosure that PowerUp agreed to pay the Sponsor a modified promissory note fee
of $1,000,000 (the “Modified Promissory Note Fee”) upon the successful closing
of the Business Combination between PowerUp and Aspire. Please clarify if this amount is
in addition to any amounts that the Sponsor may receive in satisfaction for the amounts owned
to the Sponsor under the Visiox Promissory Note.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company has revised its disclosures on page 239 of Amendment No. 2.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
of Corporate Finance</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
15, 2024</FONT></P>
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7</FONT></P>
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</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Aspire
Biopharma, Inc. Financial Statements</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Note
7 - Intsaprin Acquisition, page F-58</U></B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>22.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note from your responses to comments 57 through 60 that your purchase price for the acquisition
of Instaprin’s intangible assets was negotiated with the SEC and the SEC agreed to
a contingent payment obligation pursuant to your Asset Purchase Agreement with Instaprin.
Given that the Asset Purchase Agreement was between Aspire Biopharama and Instaprin, it is
unclear how you concluded that the purchase price was negotiated with the SEC and represents
an appropriate fair value for the assets received. Please file as an exhibit to your filing
any agreement you have executed with the SEC regarding the purchase price of Instaprin. Alternatively,
if you merely agreed to make payments to the SEC on behalf of Instaprin, please revise your
disclosures accordingly.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company respectfully advises the Staff that Aspire agrees with the Staff’s analysis.
Aspire negotiated the purchase price directly with Instaprin, with both parties approving the transaction terms, including Instaprin’s
shareholders. Instaprin’s counsel informed the SEC’s enforcement staff, who raised no objections to the transaction. Aspire
and Instaprin established a royalty amount to satisfy Instaprin’s obligation, aligning with the SEC’s settlement amount of
$3,844,982, alongside shares issued by Aspire to Instaprin’s shareholders. However, Aspire would like to clarify that there was
no direct negotiation with the SEC regarding the purchase price; rather, Aspire arranged for payments based on Instaprin’s obligations
under the SEC settlement. Aspire has revised its disclosures to clarify these points and to correct any ambiguity regarding Aspire’s
involvement with the SEC in the determination of purchase price. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>23.</B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additionally,
we note that a valuation of assets acquired was not performed at the time of the asset acquisition
or in any subsequent periods after the acquisition. We further note that you assigned a fair
value to the assets acquired of $3,844,982, which was based on an SEC settlement with the
defendants for the disgorgement of their profits from their violations of securities laws.
Please address the following:</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Explain
how you concluded that the fair value of assets acquired was equal to the judgement against the defendants. Address how such valuation
represents the price that would be received in an orderly transaction between market participants. Refer to the fair value and market
participant definitions in ASC 805¬10-20. Revise your related disclosures as necessary.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, </FONT> the Company respectfully advises the Staff that Aspire recognizes that ASC 805-10-20
defines fair value as the price received in an orderly transaction between market participants at the measurement date. Aspire concluded
that the fair value of the acquired assets equates to the SEC settlement amount, as this reflected an arms-length agreement between Aspire
and Instaprin. The purchase price, calculated based on the disgorgement figure ($3,844,982) in the SEC’s judgment, was intended
to represent the compensation deemed fair by both Aspire and Instaprin for the assets transferred. However, to ensure clarity and compliance
with ASC guidelines, Aspire has updated its disclosures to distinguish that this valuation basis was unique to the circumstances surrounding
the acquisition rather than a traditional market valuation. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> Aspire acknowledges that the initial valuation was based on the SEC settlement amount. However, upon further consideration and to ensure
full compliance with ASC 805 and ASC 820, Aspire has conducted a more comprehensive fair value assessment of the acquired intangible assets.
This assessment adheres to the fair value hierarchy and market participant perspective as outlined in ASC 820. Aspire’s revised
approach includes the following key elements: </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> 1. Market Participant Perspective: Aspire evaluated the SEC settlement amount as a Level 2 input within the fair value hierarchy, considering
it reflective of a price that market participants would use in an orderly transaction. This amount represents not just a legal settlement,
but an indicator of the assets’ economic value in the market. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> 2. Multiple Valuation Techniques: To supplement Aspire’s initial valuation, Aspire employed additional valuation methods, including: </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"> a) Market approach: Comparing the acquired assets to similar transactions in the biotechnology sector. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"> b) Income approach: Projecting future cash flows expected from the utilization of these assets in our operations. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"> 3. Sensitivity Analysis: Aspire conducted
a sensitivity analysis to understand how changes in key assumptions would affect the fair value measurement. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Explain
how you determined the fair values of these intangible assets and clarify how those values are supportable and recoverable. Explain to
us the procedures you conducted pursuant to ASC 805-50-30-3 in ensuring that you appropriately identified and valued the acquired intangible
assets, revising your applicable disclosures accordingly.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company respectfully advises the Staff that the fair values of the acquired intangible
assets were assessed based on the negotiated settlement value. Pursuant to ASC 805-50-30-3, Aspire identified intangible assets based
on their potential future economic benefits, assessing that the value was supportable given the contractual commitment to utilize the
technology and related assets within Aspire’s strategic objectives. This valuation incorporated both the direct payment and share
issuance, aligning with fair value recognition principles by providing a monetary basis and stockholder approval. Aspire has revised
its disclosures to reflect the specific factors considered in determining fair value and to support recoverability, including references
to any valuation adjustments related to the assets’ projected economic benefit. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>In
periods after the asset acquisition, tell us and revise your disclosures to explain how you determined whether there was any impairment
of any of the intangible assets acquired. Revise to identify and explain the procedures you conducted pursuant to ASC 350-30-35 to test
for the potential impairment of any acquired intangible assets, and disclose the dates of such impairment testing.</B></FONT></TD></TR></TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0"> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Response</U>:
</I>In response the Staff’s comments, the Company respectfully advises the Staff that every calendar year-end after the acquisition,
Aspire conducted impairment testing in accordance with ASC 350-30-35. Aspire evaluated the intangible assets’ carrying values annually
or when indicators of impairment were identified. Testing involved assessing both qualitative factors (e.g., changes in market conditions
or operational projections) and quantitative analyses to estimate recoverable amounts. Aspire has enhanced its disclosures to outline
the dates and specific impairment testing procedures, ensuring transparency in our approach to measuring any potential impairment, consistent
with ASC 350 requirements. </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>* * *</B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you for your review and consideration of the matters set forth in this Response and in Amendment No. 2. If you have any questions, please
contact the undersigned at (414) 488-7333 or KBechen@dykema.com.</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
<TD STYLE="text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"> </TD>
<TD STYLE="text-align: justify"> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"></TD>
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dykema</B></FONT>
Gossett PLLC</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"> </TD>
<TD STYLE="text-align: justify"> </TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 1pt; text-align: justify"></TD>
<TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Kate Bechen</I></FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify"></TD>
<TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kate</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bechen,
Esq.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Surendra
Ajjarapu</FONT></TD></TR><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"> </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"> </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">PowerUp
Acquisition Corp.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>