<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                             March 15, 2022

       Manoj Jain
       Chief Executive Officer
       Duddell Street Acquisition Corp.
       8/F Printing House
       6 Duddell Street
       Hong Kong

                                                        Re: Duddell Street
Acquisition Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed February 14,
2022
                                                            File No. 333-261483

       Dear Mr. Jain:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 8, 2022 letter.

       Amendment No. 2 to Registration Statement on Form S-4 Filed February 14,
2022

       Cover Page

   1.                                                   We note your amended
disclosure in response to comment 1. Please revise to disclose
                                                        whether your PRC legal
advisor gave any comfort with respect to whether DSAC,
                                                        FiscalNote, or any
affiliated entity are required to receive any permissions or approvals
                                                        from PRC governmental
authorities to offer the securities being registered to foreign
                                                        investors. If so,
please tell us whether your PRC counsel intends to file a consent as an
                                                        exhibit to the
Registration Statement. Further, please revise to describe the consequences
                                                        to you and your
investors if, specifically, (i) you inadvertently conclude that such
                                                        permissions or
approvals are not required, or (ii) applicable laws, regulations or
 Manoj Jain
FirstName  LastNameManoj    Jain
Duddell Street Acquisition Corp.
Comapany
March      NameDuddell Street Acquisition Corp.
       15, 2022
March2 15, 2022 Page 2
Page
FirstName LastName
         interpretations change and you are required to obtain such permissions
or approvals in the
         future.
2.       We note your amended disclosure in response to comment 3. Please
revise to specifically
         state that where a majority vote is required, Messrs. Hwang and Yao
will be able to
         determine the outcome of the matters submitted to stockholders for
approval, as you do on
         page 101.
3.       We note your amended disclosure in response to comment 4 and we note
that the
         percentages presented on the Cover Page and in the Letter to
Shareholders do not tie out
         to the percentages presented on pages 16 and 17. Please revise.
Additionally, we note
         that on page 16, the chart does not include the warrants. Please
revise to include such
         amounts in chart. We also note that on page 17, footnote 3 states that
certain vested and
         unvested options are not included in the amount. Please revise to
include these amounts
         in the chart.
"Q: What equity stake will current DSAC shareholders and FiscalNote
stockholders ... ", page 15

4.       We note your amended disclosure in response to comment 5. Please add a
line item to the
         chart to note the amounts to be held by the Backstop Parties or amend
footnote 2 to the
         table to clearly state these amounts.
PRC Regulatory Matters, page 44

5.       We note your amended disclosure regarding PRC regulatory matters,
including your
         disclosure that you are not required to obtain pre-approval or fulfill
any filing and
         reporting obligations from or to Chinese authorities, including the
CSRC or the CAC, to
         implement the Business Combination or issue securities to China's
foreign investors.
         Please revise to elaborate on what you mean by "implement the Business
Combination"
         and disclose whether you anticipate any PRC regulatory matters to
affect DSAC or the
         sponsor prior to Domestication, and separately, prior to the Business
Combination.
Summary Risk Factors, page 45

6.       We note your amended disclosure in response to comment 8. In your
Summary Risk
         Factors section on page 45, please disclose the risks that being based
in Hong Kong poses
         to investors who will hold shares in the combined company. In
particular, describe the
         significant regulatory, liquidity, and enforcement risks with
cross-references to the more
         detailed discussion of these risks in the prospectus. In this section,
please acknowledge
         any risks that any actions by the Chinese government to exert more
oversight and control
         over offerings that are conducted overseas and/or foreign investment
in China-based
         issuers could significantly limit or completely hinder your ability to
offer or continue to
         offer securities to investors and cause the value of such securities
to significantly decline
         or be worthless. Specifically address how these risks could impact
your ability to
         successfully complete the Business Combination, as applicable, and
whether, and if so
         how, these risks will apply to the post-Business Combination company.
 Manoj Jain
FirstName  LastNameManoj    Jain
Duddell Street Acquisition Corp.
Comapany
March      NameDuddell Street Acquisition Corp.
       15, 2022
March3 15, 2022 Page 3
Page
FirstName LastName
Risk Factors, page 71

7.       We note that you deleted the Risk Factor titled "The Sponsor, certain
DSAC directors and
         officers have interests in the Business Combination that are different
from or are in
         addition to other DSAC shareholders in recommending shareholder vote
in favor of
         approval of the Business Combination Proposal and approval of the
other proposals
         described in this proxy statement/prospectus." Please advise.
8.       We note your amended disclosure in response to comment 9. Please
revise to specifically
         state that the Chinese government may intervene or influence your
operations at any
         time, which could result in a material change in your operations
and/or the value of your
         Common Stock. Where you discuss the potential for Hong Kong or China
to intervene,
         please revise to identify the "certain transactions" that may require
prior consent of the
         relevant industry authorities. For example, to the extent that Hong
Kong or China may
         intervene in the Domestication, or any transaction prior to the
Domestication, please
         revise to state as much.
9.       We note your amended disclosure in response to comment 10 and we
reissue it in part.
         Please disclose whether the Chinese government has any existing ties,
affiliations,
         investments or control over FiscalNote.
Background of the Business Combination, page 115

10.      We note your amended disclosure in response to comment 15. To the
extent that there
         were material discussions or negotiations surrounding the assumptions
to the financial
         projections, customer retention and the performance of
subscription-based recurring
         revenue during COVID, or composition of the public company board, dual
class share
         structure and incentive structures upon closing of the Business
Combination, please revise
         to state as much.
Ancillary Agreements Related to the Business Combination, page 141

11.      We note your amended disclosure in response to comment 21. Please
revise to state that
         holders of public shares are not required to affirmatively vote
against the Business
         Combination Proposal in order to exercise their rights to redeem their
shares for a pro rata
         portion of the Trust Account. Also, please revise your disclosure in
the section
         titled "Interests of DSAC's Directors and Officers and Others in the
Business
         Combination" to include a description of the Backstop Agreement and
the related interests
         of the Sponsor and funds affiliated with the Sponsor.
CFIUS Approval, page 155

12.      We note your response to comment 22. Please clearly disclose that the
transaction will
         proceed regardless of the outcome of the CFIUS review, to the extent
accurate. Please also
         supplementally tell us whether Manoj Jain or the other individual
subject to CFIUS
         approval have relationships with any foreign governments.
 Manoj Jain
Duddell Street Acquisition Corp.
March 15, 2022
Page 4
U.S. Federal Income Tax Considerations, page 276

13.   We note your response to comment 28. Part I.A. Item 4(a)(6) of Form S-4
requires
      disclosure of the federal income tax consequences of the transaction.
Please revise to
      include a description of the federal income tax consequences of the
Business
      Combination. We also note that holders of FiscalNote will be receiving
registered shares
      of New FiscalNote in connection with the Business Combination, which will
result in
      material tax consequences to such investors. Please revise to file an
opinion of counsel
      with respect to the material tax consequences of the Business
Combination. Please refer
      to Section III of Staff Legal Bulletin 19.
       You may contact Keira Nakada at (202) 551-3659 or Lyn Shenk at (202)
551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at (202) 551-7127 or Erin Jaskot at (202) 551-3442 with any
other questions.



                                                          Sincerely,
FirstName LastNameManoj Jain
                                                          Division of
Corporation Finance
Comapany NameDuddell Street Acquisition Corp.
                                                          Office of Trade &
Services
March 15, 2022 Page 4
cc:       James C. Lin
FirstName LastName
</TEXT>
</DOCUMENT>
