0001493152-22-020981.txt : 20220901 0001493152-22-020981.hdr.sgml : 20220901 20220802153912 ACCESSION NUMBER: 0001493152-22-020981 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220802 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pono Capital Two, Inc. CENTRAL INDEX KEY: 0001930313 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 881263511 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4348 WAIALAE AVE., #632 CITY: HONOLULU STATE: HI ZIP: 96816 BUSINESS PHONE: 8088926611 MAIL ADDRESS: STREET 1: 4348 WAIALAE AVE., #632 CITY: HONOLULU STATE: HI ZIP: 96816 CORRESP 1 filename1.htm

PONO CAPITAL TWO, INC.

August 2, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Benjamin Holt

Re:

Pono Capital Two, Inc. (the “Company”)

Registration Statement on Form S-1

(File No. 333-265571) (the “Registration Statement”)

Dear Mr. Holt,

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 Thursday, August 4, 2022, or as soon thereafter as practicable.

Should you have any questions concerning this request, please contact me at (808) 892-6611 or our counsel, Andrew M. Tucker at Nelson Mullins Riley & Scarborough LLP at 202-689-2987.

[Signature page follows]

643 Ilalo St. #102, Honolulu, Hawaii 96813

(808) 892-6611

	Very truly yours,

	Pono Capital Two, Inc.

	By:	/s/ Darryl Nakamoto
	Name:	Darryl Nakamoto
	Title:	Chief Executive Officer

[Signature Page to Acceleration Request Letter]