United States securities and exchange commission logo





                     October 24, 2022

       Michael Nessim
       Chief Executive Officer
       Kingswood Acquisition Corp.
       17 Battery Place
       Room 625
       New York, NY 10004

                                                        Re: Kingswood
Acquisition Corp.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed October 4,
2022
                                                            File No. 001-39700

       Dear Michael Nessim:

              We have completed our review of your filings. 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:                                              Bradley A. Noojin, Esq.