August 27, 2024

Lynn Stockwell
Chief Executive Officer
Drugs Made In America Acquisition Corp.
1 East Broward Boulevard, Suite 700
Fort Lauderdale, FL 33301

       Re: Drugs Made In America Acquisition Corp.
           Registration Statement on Form S-1
           Filed August 1, 2024
           File No. 333-281170
Dear Lynn Stockwell:

       We have reviewed your registration statement and have the following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Form S-1 filed August 1, 2024
Cover Page

1.     We note your disclosure on the cover page that redemptions of your
public shares are
       subject "to the limitations described herein." Please describe all
limitations redemptions
       are subject to, such as the $5,000,001 net tangible asset requirement.
See Item 1602(a)(2)
       of Regulation S-K.
Executive Team, page 1

2.     Please revise Lynn Stockwell's biographical paragraph to state that she
is the managing
       member of the sponsor. See Item 1603(a)(2) of Regulation S-K.
Summary, page 1

3.     When discussing the amount of compensation received or to be received,
as required by
       Item 1602(a)(3) of Regulation S-K, please indicate the repayment of
loans.
 August 27, 2024
Page 2
4.     We note your disclosure that you may need to obtain additional financing
either to
       complete an initial business combination. Please describe more clearly
how additional
       financing may impact unaffiliated security holders. See Item 1602(b)(5)
of Regulation S-
       K.
5.     Please expand your disclosure to clearly identify any special purpose
acquisition company
       business combinations in which your management team has participated.
For each SPAC,
       clearly disclose any extensions and redemption levels in connection with
any extension
       and/or business combinations. For those SPACs that have completed a
de-SPAC
       transaction, disclose the current trading prices. See Item 1603(a)(3) of
Regulation S-K.
Conflicts of Interest, page 26

6.     When discussing the conflicts of interest of the sponsor and management
team from
       owning securities in the company, please revise to clearly disclose the
nominal price paid
       for the securities and the conflict of interest in determining whether
to pursue a de-SPAC
       transaction. In addition, please add disclosure of the conflicts of
interest relating to the
       compensation, repayment of loans, and reimbursements of expenses that
will be paid to
       officers and directors affiliated with the sponsor upon completion of a
de-SPAC
       transaction. See Item 1602(b)(7) of Regulation S-K.
7.     Please provide the basis for your statement on page 27 that you do not
believe that the
       fiduciary duties or contractual obligations of your directors or
officers will materially
       affect your ability to identify and pursue business combination
opportunities.
Risk Factors
We may be deemed to be an investment company..., page 47

8.     Please revise your disclosure in this section to state clearly that if
you are found to be
       operating as an unregistered investment company, you may be required to
change your
       operations or wind down your operations. Also include disclosure with
respect to the
       consequences to investors if you are required to wind down your
operations as a result of
       this status, such as the losses of the investment opportunity in a
target company or any
       price appreciation in the combined company.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 August 27, 2024
Page 3

        Please contact Mindy Hooker at 202-551-3732 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 Erin Purnell at 202-551-3454 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing