Correspondence
Mana Capital Acquisition Corp.
8 The Green, Suite 12490
Dover, DE 19901
October 5, 2022
VIA EDGAR
Division of Corporation Finance
Office of Life Sciences
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | Mana Capital Acquisition Corp. (the “Company”) |
| Registration Statement on Form S-4, as amended | |
| (File No. 333-265308) (the “Registration Statement”) |
Ladies and Gentlemen:
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 3:30 p.m. EST on Thursday, October 6, 2022, or as soon thereafter as practicable.
Please contact Michael A. Goldstein, Esq. of Becker & Poliakoff, LLP, counsel to the Company, at (212) 599-3322 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| Mana Capital Acquisition Corp. | ||
| By: | /s/ Jonathan Intrater | |
| Name: | Jonathan Intrater | |
| Title: | Chief Executive Officer | |
cc: Becker & Poliakoff, LLP
Shartsis & Friese, LLP
