United States securities and exchange commission logo April 19, 2023 Dongfeng Wang Chief Executive Officer Prime Number Acquisition I Corp. 1129 Northern Blvd., Suite 404 Manhasset, NY 11030 Re: Prime Number Acquisition I Corp. Preliminary Proxy Statement on Schedule 14A Filed April 14, 2023 File No. 001-41394 Dear Dongfeng Wang: 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: Arila E. Zhou, Esq.