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                            August 2, 2023

       Benjamin Piggott
       Chief Executive Officer
       EF Hutton Acquisition Corp I
       24 Shipyard Drive, Suite 102
       Hingham, MA 02043

                                                        Re: EF Hutton
Acquisition Corp I
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed July 21, 2023
                                                            File No. 333-272914

       Dear Benjamin Piggott:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our July
13, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-4

       Background of the Business Combination, page 59

   1.                                                   Please update the
background of the business combination section to discuss any material
                                                        developments that have
occurred after March 6, 2023, including any developments with
                                                        respect to the Pipe
Financing.
 Benjamin Piggott
FirstName  LastNameBenjamin
EF Hutton Acquisition Corp I Piggott
Comapany
August     NameEF Hutton Acquisition Corp I
       2, 2023
August
Page 2 2, 2023 Page 2
FirstName LastName
Minimum Cash Closing Condition and Proposed PIPE Investment, page 127

2.       We note your response to comment 3 and your revised disclosures on
page 127 where you
         indicate that the "proposed PIPE Financing has been included in both
the Maximum
         Redemption and No Redemption scenarios because management considers
the PIPE
         Financing as probable." As this statement appears inconsistent with
your pro forma
         presentation, please revise your disclosures to indicate that the PIPE
financing has not
         been included for pro forma purposes.
       You may contact Ernest Greene at 202-551-3733 or Andrew Blume at
202-551-3254 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Erin Donahue at 202-551-6063 or Evan Ewing at 202-551-5920 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing