0001213900-23-078465.txt : 20231031 0001213900-23-078465.hdr.sgml : 20231031 20230921201219 ACCESSION NUMBER: 0001213900-23-078465 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Abri SPAC I, Inc. CENTRAL INDEX KEY: 0001854583 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9663 SANTA MONICA BLVD NO 1091 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 BUSINESS PHONE: 3108013881 MAIL ADDRESS: STREET 1: 9663 SANTA MONICA BLVD NO 1091 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 CORRESP 1 filename1.htm

G. Alex Weniger-Araujo

Partner

345 Park Avenue
New York, NY 10154

Direct   212.407.4063
Main     212.407.4000
Fax        212.407.4990
aweniger@loeb.com

September 21, 2023

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549

Re:	Abri SPAC I, Inc. Amendment No 7 to Registration Statement on Form S-4 Filed September 14, 2023 File No 333-268133

Attention: Robert Shapiro, Linda Cvrkel, Taylor Beech and Dietrich King

Dear Mr. Shapiro, Ms. Cvrkel, Ms. Beech and Mr. King,

On behalf of our client, Abri SPAC I, Inc. (the “Company”), we submit to the staff of the Division of Corporation Finance of the Securities and Exchange Commission this letter setting forth the Company’s response to the oral comment received (the “Oral Comment”) regarding the above-referenced Amendment No. 7 to Registration Statement on Form S-4 filed on September 14, 2023. The Company has filed via EDGAR Amendment No. 8 to the S-4, which includes revised disclosure on page 106, in response to the Oral Comment.

Please do not hesitate to contact me at (212) 407-4063 with any questions or comments regarding this letter.

Sincerely,

/s/ G. Alex Weniger-Araujo
G. Alex Weniger-Araujo
Partner

Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com

For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.

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