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.