TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 27, 2021 Donald Puglisi Managing Director Technology & Telecommunication Acquisition Corp 850 Library Ave., Suite 204 Newark, DE 19711 Re: Technology & Telecommunication Acquisition Corp Registration Statement on Form S-1 Filed December 22, 2021 File No. 333-261822 Dear Mr. Puglisi: 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: Mitchell S. Nussbaum