United States securities and exchange commission logo October 19, 2022 Jay Madhu Chief Executive Officer Oxbridge Acquisition Corp. Suite 201, 42 Edward Street George Town, Grand Cayman Cayman Islands, KY1-9006 Re: Oxbridge Acquisition Corp. Preliminary Proxy Statement on Form 14A Filed October 11, 2022 File No. 001-40725 Dear Jay Madhu: 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 Real Estate & Construction cc: Curt Creely