amao_corresp
AMERICAN ACQUISITION OPPORTUNITY INC.
October
20, 2023
VIA EDGAR & TELECOPY
Benjamin
Holt
Jeffrey
Gabor
Shannon
Menjivar
Howard
Efron
Division
of Corporation Finance
Office
of Real Estate & Construction
U.S.
Securities & Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
RE:
American
Acquisition Opportunity Inc. (the
“Company”)
Registration
Statement on Form S-4
(File
No. 333-268817) (the “Registration
Statement”)
Dear
Mr. Holt, Mr. Gabor, Ms. Menjivar,
and Mr. Efron:
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 4:00 p.m. on October 20, 2023, or as
soon thereafter as practicable.
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Very
truly yours, |
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AMERICAN
ACQUISITION OPPORTUNITY INC. |
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By:
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/s/
Kirk P.
Taylor
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Name:
Kirk P.
Taylor
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Title:
President and Chief Financial Officer
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