<SEC-DOCUMENT>0001213900-21-053068-index.html : 20220216
<SEC-HEADER>0001213900-21-053068.hdr.sgml : 20220216
<ACCEPTANCE-DATETIME>20211015164939
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-21-053068
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211015

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Aeluma, Inc.
		CENTRAL INDEX KEY:			0001828805
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				852807351
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		27 CASTILIAN DRIVE
		CITY:			GOLETA
		STATE:			CA
		ZIP:			93117
		BUSINESS PHONE:		805-351-2707

	MAIL ADDRESS:	
		STREET 1:		27 CASTILIAN DRIVE
		CITY:			GOLETA
		STATE:			CA
		ZIP:			93117

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Parc Investments, Inc.
		DATE OF NAME CHANGE:	20201016
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>