Brilliant Acquisition Corporation
99 Dan Ba Road, C-9, Putuo District,
Shanghai, Peoples Republic of China
November 13, 2023
VIA EDGAR & TELECOPY
Cara Wirth
Lilyanna Peyser
Division of Corporation Finance
United States Securities and Exchange Commission
100 F St NE
Washington, DC 20549
| Re: | Brilliant Acquisition Corporation (the “Company”) |
| Registration Statement on Form S-4 | |
| File No. 333-273401 (the “Registration Statement”) |
Dear Ms. Wirth and Ms. Peyser:
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 the Registration Statement will become effective as of 5:00 p.m. on November 13, 2023, or as soon thereafter as practicable.
| Very truly yours, | ||
| BRILLIANT ACQUISITION CORPORATION | ||
| By: | /s/ Peng Jiang | |
| Name: Dr. Peng Jiang Title: Chief Executive Officer | ||
