United States securities and exchange commission logo August 25, 2022 Patrick Orlando Chief Executive Officer Digital World Acquisition Corp. 78 SW 7th Street Miami, FL 33130 Re: Digital World Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed August 5, 2022 File No. 001-40779 Dear Mr. Orlando: 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 Technology cc: Barry I. Grossman