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                             July 11, 2023

       Harry L. You
       Chief Financial Officer
       Coliseum Acquisition Corp.
       1180 North Town Center Drive , Suite 100
       Las Vegas , NV 89144

                                                        Re: Coliseum
Acquisition Corp.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Filed April 17,
2023
                                                            File No. 001-40514

       Dear Harry L. You:

              We have limited our review of your filing to the financial
statements and related
       disclosures 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Fiscal Year Ended December 31, 2022

       General

   1.                                                   We note disclosure in
your Form 14A filed on May 22, 2023 indicating that your sponsor
                                                        has significant ties to
a non-U.S. person and the potential risks of your initial business
                                                        combination being
subject to a review by the Committee on Foreign Investment in the
                                                        United States. Please
include corresponding risk factor disclosure in future periodic
                                                        reports and include an
example of your intended disclosure in your response.
              In closing, 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.
 Harry L. You
Coliseum Acquisition Corp.
July 11, 2023
Page 2

       You may contact Steve Lo at 202-551-3394 or Shannon Buskirk at
202-551-3717 with
any questions.



                                                       Sincerely,
FirstName LastNameHarry L. You
                                                       Division of Corporation
Finance
Comapany NameColiseum Acquisition Corp.
                                                       Office of Energy &
Transportation
July 11, 2023 Page 2
cc:       Melissa Curvino
FirstName LastName