<SEC-DOCUMENT>0001640334-21-002424.txt : 20220112
<SEC-HEADER>0001640334-21-002424.hdr.sgml : 20220112
<ACCEPTANCE-DATETIME>20210928092654
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001640334-21-002424
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sidus Space Inc.
		CENTRAL INDEX KEY:			0001879726
		IRS NUMBER:				460628183
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		175 IMPERIAL BLVD.
		CITY:			CAPE CANAVERAL
		STATE:			FL
		ZIP:			32920
		BUSINESS PHONE:		321-613-5620

	MAIL ADDRESS:	
		STREET 1:		150 N. SYKES CREEK PKWY,
		STREET 2:		SUITE 200
		CITY:			MERRITT ISLAND
		STATE:			FL
		ZIP:			32953
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRSLTR
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>sidus_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="text-align:left;font-size:10pt;margin:0px 7%;font-family: Times New Roman"><P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt; WIDTH: 100%; TEXT-ALIGN: left; BORDER-SPACING: 0" cellPadding=0>

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<TD>
<P style="MARGIN: 0px"><IMG src="sidus_correspimg1.jpg"></P></TD>
<TD style="WIDTH: 23%">
<P style="MARGIN: 0px">Sheppard, Mullin, Richter &amp; Hampton LLP</P>
<P style="MARGIN: 0px">30 Rockefeller Plaza </P>
<P style="MARGIN: 0px">New York, New York 10112-0015</P>
<P style="MARGIN: 0px">212.653.8700 main</P>
<P style="MARGIN: 0px">212.653.8701 fax</P></TD></TR></TABLE>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">September 28, 2021</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px"><STRONG>CONFIDENTIAL SUBMISSION VIA EDGAR</STRONG></P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt; WIDTH: 100%; BORDER-SPACING: 0" cellPadding=0>

<TR style="HEIGHT: 15px">
<TD style="WIDTH: 40%; VERTICAL-ALIGN: top">
<P style="MARGIN: 0px">Draft Registration Statement</P>
<P style="MARGIN: 0px">U.S. Securities and Exchange Commission</P>
<P style="MARGIN: 0px">Division of Corporation Finance</P>
<P style="MARGIN: 0px">100 F. Street, N.E.</P>
<P style="MARGIN: 0px">Washington, D.C. 20549</P></TD>
<TD style="WIDTH: 40%">
<P style="MARGIN: 0px">&nbsp;</P></TD></TR></TABLE>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<TABLE style="FONT-SIZE: 10pt; WIDTH: 100%; BORDER-SPACING: 0" cellPadding=0>

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<TD style="WIDTH: 5%">
<P style="MARGIN: 0px">Re:</P></TD>
<TD>
<P style="MARGIN: 0px">Sidus Space, Inc.</P></TD></TR>
<TR style="HEIGHT: 15px">
<TD>
<P style="MARGIN: 0px">&nbsp;</P></TD>
<TD>
<P style="MARGIN: 0px"><U>Draft Registration Statement on Form S-1</U></P></TD></TR></TABLE>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in">Ladies and Gentlemen:</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in">On behalf of our client, Sidus Space, Inc., a Delaware corporation (the &#8220;Company&#8221;), we are submitting a draft Registration Statement on Form S-1 (the &#8220;Registration Statement&#8221;) to the staff of the U.S. Securities and Exchange Commission for confidential non-public review pursuant to Section 6(e) of the Securities Act of 1933, as amended (the "Securities Act"). The Registration Statement submitted herewith relates to the initial public offering of the Company&#8217;s Class A common stock, par value $0.0001 per share. </P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in"><A name=a827840>On behalf of our client, we confirm to you that as of the date of this letter, the Company is an emerging growth company, as defined in Section 2(a)(19) of the Securities Act. In addition, on behalf of our client, we confirm to you that as of the date of this letter none of the disqualifying conditions set forth in Section 2(a)(19) have occurred.</A></P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in"><A name=a71056>A formal filing of the Registration Statement will be made at a later date, which in no event will be later than 15 days before the Company commences its road show.</A></P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in"><A name=a334633>If you have any questions or comments concerning this submission or require any additional information, please do not hesitate to contact the undersigned at (212) 634-3067 or </A>Sean Reid at (212) 896-0610.</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; TEXT-ALIGN: justify; MARGIN: 0px">Very truly yours,</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px"><U>/s/ Jeffrey Fessler</U></P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">Jeffrey Fessler</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">for SHEPPARD, MULLIN, RICHTER &amp; HAMPTON llp</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
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<P style="MARGIN: 0px">&nbsp;</P></TD></TR></TABLE>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp;</P>
<P style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px">&nbsp; </P></body></html>
</TEXT>
</DOCUMENT>
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<TYPE>GRAPHIC
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