United States securities and exchange commission logo December 14, 2022 David Farber Chief Financial Officer Infinite Acquisition Corp. 745 Fifth Avenue, 15th Floor New York, NY 10151 Re: Infinite Acquisition Corp. Form 10-K for the Year Ended December 31, 2021 Filed March 24, 2022 File No. 001-41087 Dear David Farber: 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: Wendy Modlin