# EDGAR Filing Document

**Accession Number:** 0001857086
**File Stem:** 0001641172-25-026948
**Filing Date:** 2025-9
**Character Count:** 1962
**Document Hash:** 89c0df946bfd3e43e2b400dd44d0d30e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-026948.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0001641172-25-026948

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250909

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TruGolf Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001857086
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 853269086
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324
- **BUSINESS PHONE:** 9544242345

**MAIL ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Deep Medicine Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210414

**TruGolf Holdings, Inc.**

**60 North 1400 West Centerville**

**Utah 84014**

September 9, 2025

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

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **TruGolf Holdings, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Registration No. 333-288219** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, TruGolf Holdings, Inc., a Delaware corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. (Eastern Time) on September 10, 2025, or as soon thereafter as possible on such date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **TruGolf Holdings, Inc.** | **TruGolf Holdings, Inc.** |
| By: | */s/ Christopher Jones* |
| Name: | Christopher Jones |
| Title: | Chief Executive Officer |

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