TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 20, 2023 Surendra Ajjarapu Chief Executive Officer Semper Paratus Acquisition Corporation 767 Third Avenue, 38th Floor New York, New York 10017 Re: Semper Paratus Acquisition Corporation Preliminary Proxy Statement on Schedule 14A Filed November 13, 2023 File No. 001-41002 Dear Surendra Ajjarapu: We have conducted a limited review of your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed on November 13, 2023 General 1. We note that you propose to extend your termination date to December 15, 2024, a date which is 37 months from your initial public offering, and that your units, public shares and public warrants are currently listed on Nasdaq. Section IM-5101-2 of the Nasdaq Listing Rules requires that a business combination be completed within 36 months of the effectiveness of the initial public offering registration statement. Please revise your disclosure to explain that your proposed termination date does not comply with this rule and disclose the risks associated with non-compliance, including that your securities may be subject to suspension and delisting from Nasdaq. 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. Surendra Ajjarapu Semper Paratus Acquisition Corporation November 20, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Cindy Polynice at 202-551-8707 or Tim Buchmiller at 202-551-3635 with any other questions. Sincerely, FirstName LastNameSurendra Ajjarapu Division of Corporation Finance Comapany NameSemper Paratus Acquisition Corporation Office of Life Sciences November 20, 2023 Page 2 cc: Andrew M. Tucker, Esq. FirstName LastName