Seaport Calibre Materials Acquisition Corp.
360 Madison Avenue, 20^th Floor

New York, NY 10017

October 25, 2021

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention: Sonia Bednarowksi

Re: Seaport Calibre Materials Acquisition Corp.
Registration Statement on Form S-1
File No. 333-258024

Ms. Bednarowski:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Seaport Calibre Materials Acquisition Corp., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on Monday, October 27, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Paul Hastings LLP, request by telephone that such Registration Statement be declared effective.

Please contact Will Burns of Paul Hastings LLP, counsel to the Company, at (713) 860-7352, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,

/s/ Jim Tumulty

Jim Tumulty

Chief Executive Officer

[Signature Page to Acceleration Request]