United States securities and exchange commission logo January 11, 2023 Edward J. Wegel Chief Executive Officer Talon 1 Acquisition Corp. 2333 Ponce De Leon Blvd. Suite 630 Coral Gables, FL 33134 Re: Talon 1 Acquisition Corp Preliminary Proxy Statement on Schedule 14A Filed December 30, 2022 File No. 001-41001 Dear Edward J. Wegel: 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: Jeffrey R. Shuman, Esq.