Boustead Securities LLC
6 Venture #395
Irvine, CA 92618
December 10, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Sidus Space, Inc.
Registration Statement on Form S-1 (File No. 333-261288)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Boustead Securities, LLC, as representative of several underwriters, hereby join Sidus Space, Inc. (the “Company”) in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-261288) (the “Registration Statement”) to become effective on Monday, December 13, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Sheppard, Mullin, Richter & Hampton LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus dated December 8, 2021 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advise that they have complied and will continue to comply with, and that they have been informed by the participating underwriters and dealers that they have complied with and will continue to comply with, the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Boustead Securities, LLC
|By:||/s/ Keith Moore|
|Title:||Chief Executive Officer|