Deep Medicine Acquisition Corp.
595 Madison Avenue, 12th Floor
New York, NY 10017
December 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street N.E.
Washington, D.C. 20549
| Re: | Deep Medicine Acquisition Corp. |
| Amendment No. 6 to Registration Statement on Form S-4 | |
| Filed December 20, 2023 | |
| File No. 333-273548 |
Ladies and Gentleman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Deep Medicine 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 December 27, 2023, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Humphrey P. Polanen | |
| Humphrey P. Polanen | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |