United States securities and exchange commission logo





                     October 10, 2023

       Charles Federman
       Chief Executive Officer and Director
       SILVERspac Inc.
       7 World Trade Center, 10th Floor
       250 Greenwich Street
       New York, NY 10007

                                                        Re: SILVERspac Inc.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            File No. 001-40783

       Dear Charles Federman:

               We issued a comment to you on the above captioned filing on
September 13, 2023. As of
       the date of this letter, this comment remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to this comment by October 24,
2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 with
       any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction