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                              August 18, 2021

       Jonathan B. Siegel
       Chief Executive Officer
       OPY Acquisition Corp. I
       85 Broad Street
       New York, NY 10004

                                                        Re: OPY Acquisition
Corp. I
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 28,
2021
                                                            CIK No. 0001870778

       Dear Mr. Siegel:

              We have conducted a limited review of your draft registration
statement. In our
       comment, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 Submitted July 28, 2021

       Capitalization, page 81

   1.                                                   We note that you are
offering 10,000,000 shares of Class A common stock as part of your
                                                        initial public offering
of units, but only show 9,648,900 shares subject to possible
                                                        redemption in your
Capitalization table. Please tell us how you considered the guidance in
                                                        ASC 480-10-S99-3A,
which requires securities that are redeemable for cash or other
                                                        assets to be classified
outside of permanent equity if they are redeemable (1) at a fixed or
                                                        determinable price on a
fixed or determinable date, (2) at the option of the holder, or (3)
                                                        upon the occurrence of
an event that is not solely within the control of the issuer, in
                                                        concluding that all
10,000,000 shares were not required to be presented outside of
                                                        permanent equity and
part of shares subject to possible redemption.
 Jonathan B. Siegel
OPY Acquisition Corp. I
August 18, 2021
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
registration statement. Refer to Rules 460 and 461 regarding requests for
acceleration.

        You may contact Ameen Hamady at (202) 551-3891 or Kristi Marrone at
(202) 551-
3429 if you have questions regarding comments on the financial statements and
related
matters. Please contact Christopher Dunham at (202) 551-3783 or Maryse
Mills-Apenteng at
(202) 551-3457 with any other questions.



FirstName LastNameJonathan B. Siegel                         Sincerely,
Comapany NameOPY Acquisition Corp. I
                                                             Division of
Corporation Finance
August 18, 2021 Page 2                                       Office of Real
Estate & Construction
FirstName LastName