EF HUTTON
Division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
October 6, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Castellum, Inc (the “Company”) |
Registration Statement on Form S-1
File No. 333-267249
Ladies and Gentlemen:
Reference is made to our letter, submitted as a correspondence via EDGAR on October 5, 2022, in which we, as the representative of the underwriters of this public offering, requested the acceleration of the effective date of the above-referenced Registration Statement for Thursday, October 6, 2022, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective pursuant to said request and we hereby formally withdraw said request for acceleration of the effective date.
Please also be advised that the Company is concurrently submitting, as of the even date hereof, a withdrawal of its request for acceleration of the effective date.
Very truly yours, | ||
EF HUTTON | ||
Division of Benchmark Investments, LLC | ||
By: | /s/ Sam Fleischman | |
Name: Sam Fleischman | ||
Title: Supervisory Principal |