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                             August 22, 2022

       Linan Gong
       Chairman
       TMT Acquisition Corp.
       500 Fifth Avenue
       Suite 938
       New York, NY 10110

                                                        Re: TMT Acquisition
Corp.
                                                            Amendment No. 8 to
Registration Statement on Form S-1
                                                            Filed August 5,
2022
                                                            File No. 333-259879

       Dear Mr. Gong:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our July
18, 2022 letter.

       Amended Registration Statement on Form S-1 filed August 5, 2022

       Prospectus Cover Page, page i

   1.                                                   We partially reissue
comment 2. Please provide prominent disclosure about the legal and
                                                        operational risks
associated with a majority of your directors and officers being based in
                                                        or having significant
ties to China. Your prospectus summary should address, but not
                                                        necessarily be limited
to, the risks highlighted on the prospectus cover page.
       Summary, page 1

   2.                                                   We reissue comment 4.
Please disclose each permission or approval that your officers and
                                                        directors are required
to obtain from Chinese authorities to search for a target company.
 Linan Gong
TMT Acquisition Corp.
August 22, 2022
Page 2
      State whether your directors and officers are covered by permissions
requirements from
      the China Securities Regulatory Commission (CSRC), Cyberspace
Administration of
      China (CAC) or any other governmental agency and state affirmatively
whether you have
      received all requisite permissions or approvals and whether any
permissions or approvals
      have been denied. To the extent you determine permissions are not needed,
including the
      CAC disclosures in the risk factors section, please disclose the basis
for your
      determination. To the extent you relied upon the opinion of counsel,
please file the
      consent as an exhibit. Please also describe the consequences to you and
your investors if
      your officers and directors (i) do not receive or maintain such
permissions or approvals, or
      (ii) inadvertently conclude that such permissions or approvals are not
required and your
      directors and officers are required to obtain such permissions or
approvals in the future.
3.    We note disclosure in your risk factor on page 33 that your sponsor,
officers, directors,
      advisors or their affiliates may purchase shares from public stockholders
for the purpose
      of voting those shares in favor of a proposed business combination,
thereby increasing the
      likelihood of the completion of the combination. Please explain how such
purchases
      would comply with the requirements of Rule 14e-5 under the Exchange Act.
Refer to
      Tender Offer Rules and Schedules Compliance and Disclosure Interpretation
166.01 for
      guidance.
       Please contact Stacie Gorman at 202-551-3585 or Pam Howell at
202-551-3357 with any
other questions.



                                                            Sincerely,
FirstName LastNameLinan Gong
                                                            Division of
Corporation Finance
Comapany NameTMT Acquisition Corp.
                                                            Office of Real
Estate & Construction
August 22, 2022 Page 2
cc:       Liang Shih, Esq.
FirstName LastName