December 7, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Irene Barberena-Meissner

Re:	Southport Acquisition Corporation Registration Statement on Form S-1 File No. 333-261370
	Acceleration Request
		Requested Date:   December 9, 2021
		Requested Time:  4:00 P.M., Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southport Acquisition Corporation (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-261370 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time, on December 9, 2021, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Kunle Deru of Sidley Austin LLP at (212) 839-6059.

Very truly yours,

 /s/ Jeb Spencer

Jeb Spencer

Chief Executive Officer

Southport Acquisition Corporation

cc: Edward F. Petrosky, Sidley Austin LLP Kunle A. Deru, Sidley Austin LLP Sarah K. Solum, Freshfields Bruckhaus Deringer US LLP