TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 30, 2022 Stephen Herbert Chief Executive Officer Armada Acquisition Corp. I 1760 Market Street, Suite 602 Philadelphia, PA 19103 Re: Armada Acquisition Corp. I Preliminary Proxy Statement on Schedule 14A Filed December 22, 2022 File No. 001-40742 Dear Stephen Herbert: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Penny J. Minna, Esq.