<SEC-DOCUMENT>0001213900-23-085877.txt : 20240108
<SEC-HEADER>0001213900-23-085877.hdr.sgml : 20240108
<ACCEPTANCE-DATETIME>20231113133858
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-085877
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Brilliant Acquisition Corp
		CENTRAL INDEX KEY:			0001787518
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		99 DAN BA ROAD C-9
		STREET 2:		PUTUO DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200062
		BUSINESS PHONE:		086-021-80125497

	MAIL ADDRESS:	
		STREET 1:		99 DAN BA ROAD C-9
		STREET 2:		PUTUO DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200062

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Brilliant Acquisition Corp
		DATE OF NAME CHANGE:	20190909
</SEC-HEADER>
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<SEQUENCE>1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><B>Brilliant Acquisition Corporation</B></P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>99 Dan Ba Road, C-9, Putuo
District,</B></P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Shanghai, Peoples Republic of China</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right">November 13, 2023</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B><U>VIA EDGAR&nbsp;&amp; TELECOPY</U></B></P>

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

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif">Cara Wirth</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Lilyanna Peyser</P>

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

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif">United States Securities and Exchange Commission</P>

<P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif">100 F St NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Washington, DC 20549</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Brilliant Acquisition Corporation (the &ldquo;<U>Company</U>&rdquo;)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Registration Statement on Form&nbsp;S-4</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 333-273401 (the &ldquo;<U>Registration Statement</U>&rdquo;)</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Dear Ms.&nbsp;Wirth and Ms.&nbsp;Peyser:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">The Company hereby requests, pursuant to Rule&nbsp;461 promulgated under
the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement
will become effective as of 5:00 p.m.&nbsp;on November 13, 2023, or as soon thereafter as practicable.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>BRILLIANT ACQUISITION CORPORATION</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 36%"><FONT STYLE="font-size: 10pt">/s/ Peng Jiang</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Name: Dr. Peng Jiang<BR>
Title: Chief Executive Officer</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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