October 5, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Castellum, Inc. | |
| Registration Statement on Form S-1 (File No. 333-267249) |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Castellum, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Thursday, October 6, 2022, or as soon thereafter as possible.
| Very Truly Yours, | |
| CASTELLUM, INC. | |
| /s/ Mark C. Fuller | |
| Mark C. Fuller | |
| Chief Executive Officer |