0001213900-22-015726.txt : 20220427 0001213900-22-015726.hdr.sgml : 20220427 20220329113115 ACCESSION NUMBER: 0001213900-22-015726 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Redwoods Acquisition Corp. CENTRAL INDEX KEY: 0001907223 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 862727441 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1115 BROADWAY STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 646-916-5315 MAIL ADDRESS: STREET 1: 1115 BROADWAY STREET 2: 12TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10010 CORRESP 1 filename1.htm

Redwoods Acquisition Corp.

1115 Broadway, 12th Floor

New York, NY 10010

March 29, 2022

VIA EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Joseph Ambrogi

	RE:	Redwoods Acquisition Corp. (the “Company”)
		Registration Statement on Form S-1, as amended
		(File No. 333-263407) (the “Registration Statement”)

Dear Mr. Ambrogi:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on March 30, 2022, or as soon thereafter as practicable.

The Company hereby acknowledges that:

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

	Very truly yours,

	Redwoods Acquisition Corp.


	By:	/s/ Jiande Chen
	Name:	Jiande Chen
	Title:	Chief Executive Officer