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                                                            November 4, 2024

Justin Lafazan
Chief Executive Officer
Soulpower Acquisition Corp.
250 West 55th Street
17th Floor
New York, NY 10019

        Re: Soulpower Acquisition Corp.
            Amendment No. 2 to Draft Registration Statement on Form S-1
            Submitted October 23, 2024
            CIK No. 0002025608
Dear Justin Lafazan:

     We have reviewed your amended draft registration statement and have the
following
comments.

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our October 15, 2024, letter.

Amendment No. 2 to Draft Registration Statement on Form S-1
Summary, page 1

1.     We note your response to prior comment 2 and reissue. We note that your
disclosure
       on pages 75 and 113 continues to indicate that you do not believe that
the "fiduciary
       duties or contractual obligations of [your] officers or directors will
materially affect
       [your] ability to complete our initial business combination." Please
revise to reconcile
       your disclosure with the disclosure on page 13 or disclose the basis for
your
       statements.
 November 4, 2024
Page 2

Sponsor Information, page 13

2.     We note your response to prior comment 3. We note, in your response
letter, you
       state: "other than Soulpower International Corporation, which is the
managing
       member of the sponsor, no person holds any membership interests in our
sponsors."
       Please revise your disclosure to clearly state that no other person has
a direct or
       indirect material interest in your sponsor or otherwise confirm you have
provided all
       of the disclosure required by Item 1603(a)(7) of Regulation S-K.
Risk Factors, page 44

3.     We note your response to prior comment 6. We are unable to locate your
revision in
       response to this comment and therefore reissue. Please revise the risk
factor on page
       74 added in response to prior comment 8 of our letter dated September
11, 2024, to
       discuss the risk to public investors if the ownership of the sponsor
were to change or if
       the sponsor were to divest its ownership interest in the company before
identifying a
       business combination.
Use of Proceeds, page 92

4.     We note that, in footnote 5, you have assumed use of proceeds for only
12 months for
       the office and administrative support. Given that you have up to 24
months to
       complete the initial business combination, please advise why you have
not included
       costs assuming you continue for that period of time.
Executive Officer and Director Compensation, page 142

5.     We note your response to prior comment 9. We are unable to locate your
revision in
       response to our comment and therefore reissue. On page 144, you state
"no
       compensation of any kind, including finders, consulting or other similar
fees, will be
       paid to any of our existing shareholders, officers, directors or any of
their respective
       affiliates, prior to, or for any services they render in order to
effectuate the
       consummation of an initial business combination." Please revise as
appropriate to
       reconcile this disclosure.
       Please contact Kellie Kim at 202-551-3129 or Wilson Lee at 202-551-3468
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Stacie Gorman at 202-551-3585 or Pam Howell at 202-551-3357 with any
other
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Real
Estate & Construction
cc:   Ross David Carmel, Esq.
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