Company: SDHIU
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-003869
Chunk: 0

Company: Siddhi Acquisition Corp (Cayman Islands)
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
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March 28, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street N.E.

Washington, D.C. 20549

| Attention: | Nudrat Salik |

Michael Fay

Nicholas O'Leary

Jane Park

| Re: | Siddhi Acquisition Corp (the “Company”) |

Registration Statement on Form S-1

File No. 333-285648 Siddhi

Ladies and Gentleman:

In connection with the above-referenced Registration Statement, and
pursuant to Rule 461 under the Securities Act of 1933, as amended (the “”), we hereby join in the request of the
Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern
Time, on Monday, March 31, 2025, or as soon as practicable thereafter.

Pursuant to Rule 460 under the Act, please be advised that we expect
to distribute approximately 500 copies of the Preliminary Prospectus dated March 7, 2025 (the “”)
through the date hereof, to underwriters, dealers, institutions and others.

In connection with the Preliminary Prospectus distribution for the
above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b)
under the Securities Exchange Act of 1934, as amended.

<div align='center'>[Signature Pages Follow]</div>

| Very truly yours,                             |                  |                   |
| SANTANDER US CAPITAL MARKETS LLC              |                  |                   |
| By:                                           | /s/ Ryan Kelley  |                   |
|                                               | Name:            | Ryan Kelley       |
|                                               | Title:           | Managing Director |
| By:                                           | /s/ Conrad Rubin |                   |
|                                               | Name:            | Conrad Rubin      |
|                                               | Title:           | Managing Director |
| As Representative of the several underwriters |                  |                   |

| cc: | Gregg A. Noel, Skadden, Arps, Slate, Meagher & Flom LLP    |
|     | Brian D. Paulson, Skadden, Arps, Slate, Meagher & Flom LLP |

<div align='center'>[Signature Page to Acceleration Request Letter]</div>