TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 18, 2023 Carl Stanton Chief Executive Officer Focus Impact Acquisition Corp. 250 Park Avenue, Ste 911 New York, NY 10177 Re: Focus Impact Acquisition Corp. Form 10-K for the Fiscal Year ended December 31, 2022 Filed April 6, 2023 File No. 001-40977 Dear Carl Stanton: 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 Energy & Transportation