CORRESP 1 filename1.htm

 

Aetherium Acquisition Corp.

79B Pemberwick Rd.

Greenwich, CT 06831

 

December 27, 2021

 

VIA EDGAR

 

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn:      Austin Pattan

 

  RE: Aetherium Acquisition Corp. (the “Company”)
    Registration Statement on Form S-1, as amended
    (File No. 333-258072) (the “Registration Statement”)

 

Dear Mr. Pattan:

 

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:30 p.m., Eastern Time, on December 29, 2021, or as soon thereafter as practicable.

 

The Company hereby acknowledges that:

 

  Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

[Signature page follows]

 

 

 

 

  Very truly yours,
   
  AETHERIUM Acquisition Corp.
   
  By: /s/ Jonathan Chan
  Name: Jonathan Chan
  Title: Chief Executive Officer