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                                                          August 13, 2024

Michael Singer
Executive Chairman and Director
Insight Acquisition Corp.
333 East 91st Street
New York, NY 10128

       Re: Insight Acquisition Corp.
           Amendment No. 3 to Registration Statement on Form S-4
           Filed July 30, 2024
           File No. 333-276291
Dear Michael Singer:

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

       Please respond to this letter by amending your registration statement
and providing the
requested information. 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 any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our July 25, 2024 letter.

Form S-4 Amendment No. 3 Filed July 30, 2024
Summary of Risk Factors, page 20

1.     Please revise your Summary of Risk Factors to provide a more concise
bulleted summary
       of no more than approximately two pages, focusing on the principal risks
of the
       transaction, as required by Item 105(b) of Regulation S-K.
Risks Related to Being Deemed an Investment Company, page 40

2.     We note your revised disclosure in response to prior comment 9. Please
revise to provide
       more context for this risk by including disclosure similar to that on
page 142 and
       elsewhere stating that the proceeds of the IPO and concurrent private
placement were
       invested in U.S. government securities having a maturity of 185 days or
less or in money
       market funds meeting certain conditions under Rule 2a-7 promulgated
under the
       Investment Company Act which invest only in direct U.S. government
treasury
 August 13, 2024
Page 2

       obligations. For additional context, please also include disclosure
regarding registration as
       an investment company under the Investment Company Act if you are found
to have been
       operating as an unregistered investment company.
Some of the IAC officers and directors may be argued to have conflicts of
interest that may
influence them . . , page 46

3.     We note your response to comment 10. It appears the aggregate market
value was not
       updated based on the stock price on July 25, 2024. Please advise or
revise.
Unaudited Pro Forma Condensed Combined Financial Statements Description of
Business
Combination, page 57

4.     We have considered your response to comment 12. Reference is made to
your conclusion
       that your change of control provision does not impact the potential
adjustment to the
       instrument   s settlement amount. From your disclosures on page 63 and
elsewhere, we
       note that a variable number of shares will be issued based on achieving
your stock price
       and section 6 of Annex 1 indicates that if there is a change of control,
all of the earn-out
       shares will be issued. It appears there are multiple settlement
alternatives, and the
       settlement amount could result in the issuance of 0, 733,333, 1,466,666
or 2,200,000
       shares based on whether the stock price exceeds milestone prices.
Because there is
       variability in the number of shares issuable, it would need to be
analyzed under step 2 of
       the guidance. In addition, if there is a change of control, all of the
earn-out shares will be
       issued regardless of the company   s stock price. As a result, it
appears the change of
       control provision does impact the settlement amount and the number of
earn-out shares
       issuable varies based on whether there is a change in control, which is
not an input into a
       fixed-for-fixed valuation model. Therefore, the change in control
provision appears to
       represent a settlement provision that precludes indexation to a company
 s stock under step
       2 of ASC 815-40-15-7, and liability treatment would be more appropriate.
Please clarify
       and/or revise accordingly.
Reference (KK), page 73

5.     We note your response to comment 14 and adjustment (KK) recognized as
compensation
       expense. Reference is made to disclosures on page 109, (iii), and (iv),
where you indicate
       that issuance of shares to Janbella related to the BCA Amendment entered
into on June
       21, 2024, represents elimination of the closing condition to pay off
indebtedness to
       Janbella. In addition, the 125,000 shares issuable to Michael Singer
relate to waiver of
       payments owed for sponsor administrative services of $15,000 per month
and
       management team fees of $15,000 per month beginning September 1, 2021
through the
       consummation of a business combination. Please further clarify how the
facts and
       circumstances of your situation fit within the scoping requirements
outlined within ASC
       718.
 August 13, 2024
Page 3
Unaudited Pro Forma Condensed Combined Balance Sheet as of March 31, 2024
Unaudited Pro Forma Condensed Combined Statement of Operations for the Year
Ended
December 31, 2023
Reference (GG), page 73

6.     We note your response to comment 14 and adjustment (GG) recognized as
interest
       expense. Reference is made to footnote disclosures on page F-74 where
you indicate that
       you are still evaluating the proper accounting for such shares. It
appears you have
       completed such evaluation. Please provide to us your analysis that
supports your
       accounting treatment for the AM subscription agreement entered into on
April 26, 2024
       and accepted by Modus on May 16, 2024. Your response should highlight
the pertinent
       facts and circumstances from your AM subscription agreement and outline
the specific
       GAAP literature that supports your accounting treatment.
Ownership of New IAC after the Business Combination, page 98

7.     We note that you have specified ownership of common stock in response to
prior
       comment 16. Please revise this section to also disclose the ownership of
the Class C
       Preferred shares so that you address the entire ownership of New IAC
after the business
       combination.
Beneficial Ownership of Securities, page 179

8.     We note that clause (ii) preceding your beneficial ownership table
states that it assumes
       no exercise of public warrants because they are not exercisable until 30
days after closing
       and a current prospectus is not expected to be available within 60 days
of the date of the
       proxy statement/prospectus. Please clarify whether shares underlying the
private
       placement warrants are included in the table. In this regard, we note
that private
       placement warrants are exercisable 30 days after the Closing and may be
exercised on a
       cashless basis. If the holders of the private warrants will have a right
to exercise the
       warrants within 60 days of the date of the proxy statement/prospectus,
please include the
       shares underlying the warrants in the table.
General

9.     We note your response to prior comment 1. Please revise your fee table
to list the
       contingent rights as a separate security.

       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
Pearlyne Paulemon at 202-551-8714 or Pam Long at 202-551-3765 with any other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Mitchell Nussbaum
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