CORRESP 1 filename1.htm

 

SHOULDERUP TECHNOLOGY ACQUISITION CORP.

125 Townpark Drive, Suite 300

Kennesaw, GA 30144

 

November 12, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attention: Todd Schiffman

 

  Re: ShoulderUp Technology Acquisition Corp.
   

Registration Statement on Form S-1

File No. 333-260503

 

Dear Mr. Schiffman:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ShoulderUp Technology Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, November 16, 2021, or as soon as thereafter practicable.

  

 

  Very truly yours,
   
  /s/ Phyllis W. Newhouse
  Phyllis W. Newhouse
  Chief Executive Officer

 

cc: DLA Piper LLP (US)