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                            June 11, 2021

       Jay Madhu
       Chairman & Chief Executive Officer
       Oxbridge Acquisition Corp.
       Suite 201, 42 Edward Street
       Georgetown, Grand Cayman,
       P.O. Box 469, KY1-9006
       Cayman Islands

                                                        Re: Oxbridge
Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted May 18,
2021
                                                            CIK No. 0001861622

       Dear Mr. Madhu:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 Submitted May 18, 2021

       Dilution, page 78

   1.                                                   We note on page F-17
that you intend to account for warrants to be issued in connection
                                                        with this offering as a
liability in accordance with ASC 815-40. Please tell us why the
                                                        warrant liability has
not been considered in the table on page 79 when calculating pro
                                                        forma net tangible book
value after this offering.
 Jay Madhu
FirstName  LastNameJay Madhu
Oxbridge Acquisition Corp.
Comapany
June       NameOxbridge Acquisition Corp.
     11, 2021
June 11,
Page 2 2021 Page 2
FirstName LastName
Capitalization, page 80

2.       Please revise the As Adjusted column to quantify the warrant liability
expected to be
         carried on your balance sheet upon sale of the public units and
private placement warrants.
Signatures, page II-5

3.       Please include the signature of the company   s authorized
representative in the United
         States. See Instruction 1 to Signatures in Form S-1.
        You may contact William Demarest at 202-551-3432 or Kristina Marrone at
202-551-
3429 if you have questions regarding comments on the financial statements and
related
matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Brigitte
Lippmann at 202-
551-3713 with any other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Real
Estate & Construction
cc:      Curt P. Creely