United States securities and exchange commission logo December 8, 2022 Humphrey P. Polanen Chief Executive Officer Deep Medicine Acquisition Corp. 595 Madison Avenue, 12th Floor New York, NY 10017 Re: Deep Medicine Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed November 21, 2022 File No. 001-40970 Dear Humphrey P. Polanen: 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: Lijia Sanchez