<SEC-DOCUMENT>0001104659-21-147170.txt : 20220111
<SEC-HEADER>0001104659-21-147170.hdr.sgml : 20220111
<ACCEPTANCE-DATETIME>20211207152138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-147170
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Southport Acquisition Corp
		CENTRAL INDEX KEY:			0001865200
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				863483780
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1745 GRAND AVE
		CITY:			DEL MAR
		STATE:			CA
		ZIP:			92014
		BUSINESS PHONE:		917-503-9722

	MAIL ADDRESS:	
		STREET 1:		1745 GRAND AVE
		CITY:			DEL MAR
		STATE:			CA
		ZIP:			92014
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;&nbsp;</P>

<P STYLE="margin: 0pt 0">December 7, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><U>Via EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Washington, D.C. 20549-3720</P>

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    <TD STYLE="width: 10%; font-size: 10pt">Attention:</TD>
    <TD STYLE="width: 90%; font-size: 10pt">Irene Barberena-Meissner </TD></TR>
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  <TR>
    <TD STYLE="font-size: 10pt">Re:</TD>
    <TD COLSPAN="2" ROWSPAN="3" STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Southport Acquisition Corporation</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Registration Statement on Form S-1</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">File No. 333-261370</P></TD></TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; font-size: 10pt"><B>Acceleration Request</B></TD></TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><B>Requested Date:&nbsp;&nbsp;&nbsp;December 9, 2021</B></TD></TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><B>Requested Time:&nbsp;&nbsp;4:00 P.M., Eastern Time</B></TD></TR>
  <TR>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 83%">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
to Rule&nbsp;461 under the Securities Act of 1933, as amended, Southport Acquisition Corporation (the &ldquo;<B><U>Company</U></B>&rdquo;),
hereby requests that the effective date of the Company&rsquo;s Registration Statement on&nbsp;Form&nbsp;S-1,&nbsp;Registration&nbsp;Number&nbsp;333-261370
(the &ldquo;<B><U>Registration Statement</U></B>&rdquo;) be accelerated so that the Company&rsquo;s Registration Statement will become
effective at 4:00&nbsp;P.M., Eastern Time, on December 9, 2021, or as soon thereafter as practicable or at such later time as the Company
or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange
Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">We would appreciate it
if, as soon as the Registration Statement is declared effective, you would so inform Kunle Deru of Sidley Austin&nbsp;LLP at (212) 839-6059.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

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    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 50%">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;/s/ Jeb Spencer</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jeb Spencer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Southport Acquisition Corporation</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

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    <TD STYLE="width: 3%; font-size: 10pt">cc:</TD>
    <TD STYLE="width: 97%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Edward F. Petrosky, Sidley Austin LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Kunle A. Deru, Sidley Austin LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Sarah K. Solum, Freshfields Bruckhaus Deringer
    US LLP</P></TD></TR>
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