Integrated Wellness Acquisition Corp
148 N Main Street
Florida, NY 10921
December 6, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Todd Schiffman
| Re: | Integrated Wellness Acquisition Corp |
Registration Statement on Form S-1, as amended
Filed November 3, 2021
File No. 333-260713
Dear Mr. Schiffman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Integrated Wellness Acquisition Corp hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Wednesday, December 8, 2021, or as soon as thereafter practicable.
| Very truly yours, |
/s/ Steven Schapera |
| Name: Steven Schapera |
| Title: Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
Katten Muchin Rosenman LLP
