Deep Medicine Acquisition Corp.
595 Madison Avenue, 12th Floor
New York, NY 10017
October 22, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Link
| Re: | Deep Medicine Acquisition Corp. | |
| Registration Statement on Form S-1 | ||
| Filed September 13, 2021, as amended | ||
| File No. 333-259500 |
Dear Mr. Link:
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 5:00 p.m. ET on Tuesday, October 26, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Humphrey P. Polanen | |
| Humphrey P. Polanen | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
