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                            May 13, 2022

       Manoj Jain
       Chief Executive Officer
       Duddell Street Acquisition Corp.
       8/F Printing House
       6 Duddell Street
       Hong Kong

                                                        Re: Duddell Street
Acquisition Corp.
                                                            Amendment No. 4 to
Registration Statement on Form S-4
                                                            Filed May 9, 2022
                                                            File No. 333-261483

       Dear Mr. Jain:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our April
26, 2022 letter.

       Amendment No. 4 to Registration Statement on Form S-4 Filed May 9, 2022

       Background of the Business Combination, page 122

   1.                                                   Please revise to
disclose how the amount and value of the Bonus Shares and additional
                                                        earnout tranche were
determined. Please disclose any material negotiations or discussions
                                                        surrounding these
determinations.
       Certain Projected Financial Information, page 135

   2.                                                   We note the Updated
Projections included in this section. Please disclose the reasons and
                                                        rationale for providing
different line items than the original projections, including how
                                                        potential investors can
assess the changes from the original projections given the use of
 Manoj Jain
Duddell Street Acquisition Corp.
May 13, 2022
Page 2
         different line items. Additionally, please annotate the Updated
Projections with footnotes,
         as appropriate, to explain the adjustments made to the line items and
any material
         assumptions underlying the Updated Projections. Further, in the
section titled "DSAC
         Board Reasons for the Approval of the Business Combination," please
disclose whether
         the DSAC Board considered the Updated Projections, any circumstances
or events that
         occurred after March 7, 2022, the Bonus Shares and the additional
earnout tranche and if
         so, please disclose whether the DSAC Board continues to recommend the
transaction. If
         the DSAC Board did not consider these items, please revise to state as
much and disclose
         why the DSAC Board continues to recommend the transaction without
considering these
         items.
3.       We note that your original projections and your Investor Presentation,
filed as Exhibit
         99.1 to the Form 8-K filed on January 25, 2022, include projected "PF
Revenue" through
         2024 and the Investor Presentation also includes projected PF Revenue
of $400 million for
         2025. To the extent that "PF" stands for pro forma, please clearly
state this. Please tell us
         why your Updated Projections do not include PF Revenue and PF Gross
Profit and why
         you do not provide projected financial information for 2025. To the
extent that you do not
         intend to update Total PF Revenue and Total PF Gross Profit, please
make this clear in
         your disclosure and explain why such projections do not need to be
updated. Please also
         tell us why you believe that the Updated Projections reflect
FiscalNote's anticipation of
         "relatively consistent revenue," as you state on page 137, and whether
this is true for PF
         Revenue as well.
4.       You state that you determined to update your projections in connection
with preparing an
         updated PIPE presentation in April 2022, yet the updated projections
do not include
         circumstances or events after March 7, 2022. Please explain why the
presentation is not
         updated through April. Please also describe, in an appropriate place
in your prospectus,
         whether the updated projections were presented and if so, to whom, and
please explain if
         this was a written communication made in reliance on Rule 165. If so,
please explain why
         it was not filed in accordance with Rule 425.
New FiscalNote Management After the Business Combination, page 270

5.     We note that Vibha Jain is expected to become the Senior Vice President
of People and
       Diversity, Equality, Inclusion, Belonging and Accessibility following
the Business
       Combination. To the extent that there is any family relationship between
Vibha Jain and
       Manoj Jain, your Chief Executive Officer, please revise to state as
much. Refer to Item
FirstName LastNameManoj Jain
       401(d) of Regulation S-K. Additionally, to the extent there is a family
relationship
Comapany   NameDuddell
       between  Vibha JainStreet Acquisition
                            and Manoj          Corp. provide the information
required by Item
                                        Jain, please
May 13,404(a)
         2022 of Regulation
              Page  2        S-K.
FirstName LastName
 Manoj Jain
FirstName  LastNameManoj    Jain
Duddell Street Acquisition Corp.
Comapany
May        NameDuddell Street Acquisition Corp.
     13, 2022
May 13,
Page 3 2022 Page 3
FirstName LastName
Exercise or Lapse of a DSAC Public Warrant, page 295

6.       Please revise to remove the word "generally" in the statement that a
"U.S. Holder
         generally will not recognize gain or loss upon the acquisition of a
DSAC Class A ordinary
         share on the exercise of a DSAC warrant for cash."
Tax Consequences of the Receipt of Bonus Shares by Non-Redeeming Shareholders
of DSAC
Ordinary Shares, page 304

7.       We note that the Bonus Shares are to be distributed following the
Domestication and
         immediately prior to the consummation of the Business Combination. As
such, please
         revise your disclosure in this section to clearly identify and
articulate the opinion being
         rendered as to the tax consequences of issuing the Bonus Shares in
connection with the
         Business Combination, and clearly state in both the disclosure and
exhibit that this is the
         opinion of counsel, or tell us why you are not required to do so. To
the extent that counsel
         is issuing a    should    opinion, please also revise to explain why
counsel cannot give a
            will    opinion and to describe the degree of uncertainty in the
opinion. Please also add
         risk factor disclosure, as appropriate.
Exhibits

8.       We note that the opinion provided in Exhibit 8.3 states that "PRC"
does not include the
         Hong Kong Special Administrative Region, the Macau Special
Administrative Region or
         Taiwan. Please revise so that the PRC is defined to include each of
these regions.
General

9.       Please revise throughout, including on the prospectus cover page and
elsewhere that the
         Bonus Shares are discussed, to clearly state that the Sponsor, its
affiliates and the
         Backstop Parties will receive Bonus Shares in the same manner as other
non-redeeming
         shareholders. Please explain that such parties have already agreed not
to redeem their
         shares, and therefore the receipt of Bonus Shares does not incentivize
them not to redeem.
         Please clearly indicate, and quantify as appropriate, the additional
benefit that the
         Sponsor, affiliates, and Backstop Parties will receive from the Bonus
Shares, and indicate
         how it will increase their total holdings following the business
combination depending on
         the level of redemptions. Please also disclose, to the extent
accurate, that in other SPAC
         business combination transactions that have used Bonus Shares, the
sponsor and affiliates
         generally do not receive such shares.
10.      Please ensure that the ownership of the various holders of New
FiscalNote following the
         closing, as disclosed throughout the prospectus, takes into account
the issuance of the
         Bonus Shares. Please also include a separate line in the ownership
tables, such as the
         table on page 16, which separately shows the Bonus Shares that will be
issued to non-
         redeeming holders, the sponsor and affiliates, and the Backstop
Parties. Please also
         clarify and clearly disclose throughout whether the amount owned by
the "Sponsor and
 Manoj Jain
Duddell Street Acquisition Corp.
May 13, 2022
Page 4
      Affiliates" includes the amount that Maso Capital Investments Limited and
Blackwell
      Partners LLC - Series A and Star V Partners LLC will own pursuant to the
Backstop
      Agreement.
11.   You disclose that FiscalNote could waive the minimum proceeds condition
but proceed
      with the Business Combination. You state that such a waiver could
materially affect the
      business, financial condition and results of operations of New FiscalNote
as it will have
      less funding available and may be required to significantly curtail or
delay various
      operations. Please tell us whether you intend to resolicit shareholder
approval if the
      minimum proceeds condition is waived.
12.   We note your reference throughout to certain beliefs based on "inquiries
with your PRC
      legal advisor." Please revise to name the PRC legal advisor and file a
consent of the PRC
      legal advisor.
       You may contact Keira Nakada at (202) 551-3659 or Lyn Shenk at (202)
551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at (202) 551-7127 or Erin Jaskot at (202) 551-3442 with any
other questions.



                                                           Sincerely,
FirstName LastNameManoj Jain
                                                           Division of
Corporation Finance
Comapany NameDuddell Street Acquisition Corp.
                                                           Office of Trade &
Services
May 13, 2022 Page 4
cc:       James C. Lin
FirstName LastName