August 6, 2018 F. Jacob Cherian Chief Executive Officer I-AM Capital Acquisition Company 1345 Avenue of the Americas, 11th Floor New York, NY 10105 Re: I-AM Capital Acquisition Company Preliminary Proxy Statement on Schedule 14A Filed May 16, 2018 File No. 001-38188 Dear Mr. Cherian: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure