United States securities and exchange commission logo January 19, 2023 Dr. Whitney Haring-Smith Chief Executive Officer Anzu Special Acquisition Corp I 12610 Race Track Road, Suite 250 Tampa, FL 33626 Re: Anzu Special Acquisition Corp I Preliminary Proxy Statement on Schedule 14A Filed December 29, 2022 File No. 001-40133 Dear Dr. Whitney Haring-Smith: 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: Justin Salon, Esq.