<SEC-DOCUMENT>0001140361-23-052140.txt : 20231212
<SEC-HEADER>0001140361-23-052140.hdr.sgml : 20231212
<ACCEPTANCE-DATETIME>20231108172440
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-052140
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PROOF Acquisition Corp I
		CENTRAL INDEX KEY:			0001853070
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, NONSCHEDULED [4522]
		IRS NUMBER:				862707040
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1954 AIRPORT ROAD
		STREET 2:		SUITE 124
		CITY:			CHAMBLEE
		STATE:			GA
		ZIP:			30341
		BUSINESS PHONE:		844-399-8998

	MAIL ADDRESS:	
		STREET 1:		1954 AIRPORT ROAD
		STREET 2:		SUITE 124
		CITY:			CHAMBLEE
		STATE:			GA
		ZIP:			30341

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROOF Acquisition Corp I
		DATE OF NAME CHANGE:	20210324
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;">PROOF Acquisition Corp I</div>
  <div style="text-align: center;">11911 Freedom Drive, Suite 1080</div>
  <div style="text-align: center;">Reston, VA 20190</div>
  <div style="text-align: center;"> <br>
  </div>
  <div>&#160;</div>
  <div style="text-align: right;">November 8, 2023</div>
  <div>&#160;</div>
  <div>Securities and Exchange Commission</div>
  <div>Division of Corporation Finance</div>
  <div>Office of Energy &amp; Transportation</div>
  <div>100 F Street NE</div>
  <div>Washington, D.C. 20549-3561</div>
  <div style="font-size: 12pt;">&#160;</div>
  <div><font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">Attn: Cheryl Brown, Esq.</font></div>
  <div style="font-family: 'Times New Roman',Times,serif; font-size: 8pt;">&#160;</div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);"><font style="font-weight: bold; color: rgb(0, 0, 0);">Re:</font></font></div>
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            <div><font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);"><font style="font-weight: bold;">PROOF Acquisition Corp
                  I</font></font></div>
            <div>
              <div><font style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Registration Statement on Form S-4 (&#8220;Proxy Statement/Prospectus&#8221;)</font></div>
              <div><font style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">File No.&#160;333-274082</font></div>
              <div><font style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Withdrawal of Acceleration Request</font></div>
              <font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);"><font style="font-weight: bold;"> </font></font></div>
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  <br>
  <div>Dear Ms. Brown.:</div>
  <div>&#160;</div>
  <div style="text-align: justify;">Reference is made to our letter, filed as correspondence via EDGAR on November 6, 2023, in which we requested the acceleration of the effective date of the
    above-referenced Proxy Statement/Prospectus for 4:30 p.m., Eastern Time, on Wednesday, November 8, 2023, in accordance with Rule 461 under the Securities Act of 1933, as amended.</div>
  <div>&#160;</div>
  <div style="text-align: justify;">We are no longer requesting that such Proxy Statement/Prospectus be declared effective at this time, and we hereby formally withdraw our request for
    acceleration of the effective date.</div>
  <div>&#160;</div>
  <div style="text-align: justify;">If you have any questions regarding this matter, please do not hesitate to contact Scott D. Fisher, Steptoe &amp; Johnson LLP, at (212) 506-3900 or
    sfisher@steptoe.com.</div>
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          <div style="color: #000000;">Sincerely,</div>
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        <td style="width: 60%; vertical-align: middle;" colspan="1">&#160;</td>
        <td style="width: 40%; vertical-align: middle;">&#160;</td>
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        <td style="width: 60%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
        <td style="width: 40%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Michael Zarlenga</td>
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        <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
        <td style="width: 40%; vertical-align: top;">
          <div style="color: #000000;">Michael Zarlenga</div>
        </td>
      </tr>
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        <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
        <td style="width: 40%; vertical-align: top;">
          <div style="color: #000000;">General Counsel &amp; Corporate Secretary</div>
        </td>
      </tr>
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        <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
        <td style="width: 40%; vertical-align: top;">
          <div style="color: #000000;">PROOF Acquisition Corp I</div>
        </td>
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  <div style="font-size: 12pt;">&#160;</div>
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          <div style="color: #000000;">cc:</div>
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          <div style="color: #000000;">Scott D. Fisher</div>
        </td>
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        <td style="width: 4%; vertical-align: top;">&#160;</td>
        <td style="width: 96%; vertical-align: top;">
          <div style="color: #000000;">Steptoe &amp; Johnson LLP</div>
        </td>
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