TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 4, 2022 Fawad Tariq Khan Chief Executive Officer SHUAA Partners Acquisition Corp I 190 Elgin Avenue George Town, Grand Cayman KY1-9008 Cayman Islands Re: SHUAA Partners Acquisition Corp I Registration Statement on Form S-1 Filed December 23, 2021 File No. 333-261889 Dear Mr. Khan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Victor Rivera Melendez at 202-551-4182 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Travis J. Wofford