United States securities and exchange commission logo





                     March 28, 2023

       Dato    Khalid Ahmad
       Chief Financial Officer
       Liberty Resources Acquisition Corp.
       78 SW 7 th Street Suite 500
       Miami, FL 33130

                                                        Re: Liberty Resources
Acquisition Corp.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed March 28,
2023
                                                            File No. 001-40883

       Dear Dato    Khalid Ahmad:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Andrew M. Tucker