ACROPOLIS INFRASTRUCTURE ACQUISITION CORP.
9 West 57^th Street, 43^rd Floor
New York, NY 10019

July 6, 2021

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:	Daniel Morris
	Erin Jaskot

Acropolis Infrastructure Acquisition Corp.
Registration Statement on
Form S-1 (File No. 333-254409)

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-1 (the “S-1”) relating to the registration of 34,500,000 units (including 4,500,000 units to cover over-allotments), each consisting of one share of Class A common stock, $0.0001 par value, and one-third of one warrant, of Acropolis Infrastructure Acquisition Corp. (the “Company”) be accelerated to July 8, 2021 at 4:00 PM E.D.T. or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the S-1. If you have any questions regarding the foregoing, please contact Catherine L. Goodall of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3919.

*****

Very truly yours,
By:	/s/ James Crossen
	Name:	James Crossen
	Title:	Chief Financial Officer, Chief Account Officer and Secretary