# EDGAR Filing Document

**Accession Number:** 0001844452
**File Stem:** 0001213900-23-004141
**Filing Date:** 2023-1
**Character Count:** 2576
**Document Hash:** 0d1f8189fb96dd469f0ba3914ba0d23a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004141.hdr.sgml**: 20230222

**ACCESSION NUMBER**: 0001213900-23-004141

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Inflection Point Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001844452
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 34 EAST 51ST STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (212) 319-1309

**MAIL ADDRESS:**
- **STREET 1:** 34 EAST 51ST STREET
- **STREET 2:** 5TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Inflection Point Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210204

**Inflection Point Acquisition Corp.** 

**34 East 51st Street, 5th Floor**

**New York, New York 10022**

January 20, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Manufacturing

100 F Street NE<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Inflection Point Acquisition Corp. <br> Amendment No. 4 to Registration Statement on Form S-4<br> Filed January 20, 2023<br> File No. 333-267846** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Inflection Point Acquisition Corp. hereby respectfully requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended (the "Registration Statement") be accelerated to, and that the Registration Statement be declared effective at 4:00 p.m., prevailing Eastern Time, on January 24, 2023, or as soon as practicable thereafter.

Please contact Joel Rubinstein (email: joel.rubinstein@whitecase.com or telephone: (212) 819-7642) or Russell Deutsch (email: russell.deutsch@whitecase.com or telephone: (212) 819-7817) of White & Case LLP with any questions and please notify one or more of them when this request for acceleration has been granted.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| By: | /s/ Michael Blitzer |
| Name: | Michael Blitzer |
| Title | Co-Chief Executive Officer |

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cc: Joel Rubinstein, White & Case LLP Russell Deutsch, White & Case LLP