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G. Alex Weniger-Araujo Partner
345 Park Avenue |
Direct 212.407.4063 Main 212.407.4000 Fax 212.407.4990 aweniger@loeb.com |
September 21, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Abri SPAC I, Inc. Amendment No 7 to Registration Statement on Form S-4 Filed September 14, 2023 File No 333-268133 |
Attention: Robert Shapiro, Linda Cvrkel, Taylor Beech and Dietrich King
Dear Mr. Shapiro, Ms. Cvrkel, Ms. Beech and Mr. King,
On behalf of our client, Abri SPAC I, Inc. (the “Company”), we submit to the staff of the Division of Corporation Finance of the Securities and Exchange Commission this letter setting forth the Company’s response to the oral comment received (the “Oral Comment”) regarding the above-referenced Amendment No. 7 to Registration Statement on Form S-4 filed on September 14, 2023. The Company has filed via EDGAR Amendment No. 8 to the S-4, which includes revised disclosure on page 106, in response to the Oral Comment.
Please do not hesitate to contact me at (212) 407-4063 with any questions or comments regarding this letter.
Sincerely,
| /s/ G. Alex Weniger-Araujo | |
| G. Alex Weniger-Araujo | |
| Partner |
Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.