United States securities and exchange commission logo





                              March 1, 2021

       Clay Whitehead
       Chief Executive Officer
       Plum Acquisition Corp. I
       339 Seaview Ave. Piedmont, California 94610
       Piedmont, California 94610

                                                        Re: Plum Acquisition
Corp. I
                                                            Registration
Statement on Form S-1
                                                            Filed February 19,
2021
                                                            File No. 333-253331

       Dear Mr. Whitehead:

              We have reviewed your 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.

       Registration Statement on Form S-1

       Summary, page 1

   1.                                                   Refer to your
disclosure regarding your 2 and 20 pledge on page 3. Please revise to
                                                        clarify what you mean
when you state that you will donate 2% of your "retained promote"
                                                        to DEI related causes.
Please also clarify how you intend to measure whether you have
                                                        filled 20% of your
board seats with "diverse candidates with notable ability to add value
                                                        to our acquired asset"
and whether your current board meets that threshold.
       General

   2.                                                   Please ensure that the
registration statement is signed by your authorized representative in
                                                        the United States.
 Clay Whitehead
Plum Acquisition Corp. I
March 1, 2021
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Lory Empie at 202-551-3714 or Hugh West at 202-551-3872
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Julia Griffith at 202-551-3267 or Justin Dobbie at 202-551-3469 with
any other
questions.



FirstName LastNameClay Whitehead                           Sincerely,
Comapany NamePlum Acquisition Corp. I
                                                           Division of
Corporation Finance
March 1, 2021 Page 2                                       Office of Finance
FirstName LastName