EF Hutton Acquisition Corportation I
24 Shipyard Avenue, Suite 102
Hingham, MA 02043
September 6, 2022
VIA EDGAR
Division of Corporation Finance
Office of Trade and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | EF Hutton Acquisition Corporation I (the “Company”) |
| Registration Statement on Form S-1 | |
| (File No. 333-264314) (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 4:30 p.m. on September 8, 2022, or as soon thereafter as practicable.
| EF Hutton Acquisition Corporation I | ||
| By: | /s/ Benjamin Piggott | |
| Name: | Benjamin Piggott | |
| Title: | Chief Executive Officer | |