# EDGAR Filing Document

**Accession Number:** 0001855555
**File Stem:** 0000000000-23-002800
**Filing Date:** 2023-3
**Character Count:** 2856
**Document Hash:** b6c8f2facc5e7c5aa615f56f2e09f57c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002800.hdr.sgml**: 20230419

**ACCESSION NUMBER**: 0000000000-23-002800

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230321

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACCRETION ACQUISITION CORP.
- **CENTRAL INDEX KEY:** 0001855555
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 862332228
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 240 SAINT PAUL ST.
- **STREET 2:** SUITE 502
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206
- **BUSINESS PHONE:** 720-382-5070

**MAIL ADDRESS:**
- **STREET 1:** 240 SAINT PAUL ST.
- **STREET 2:** SUITE 502
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80206
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-031128

## Text-Extract

```

United States securities and exchange commission logo

                     March 21, 2023

       Brad Morse
       Chief Executive Officer
       Accretion Acquisition Corp.
       240 Saint Paul Street, Suite 502
       Denver, CO 80206

                                                        Re: Accretion
Acquisition Corp.
                                                            Preliminary Proxy
Statement on Schedule 14A
                                                            Filed March 10,
2023
                                                            File No. 001-40940

       Dear Brad Morse:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Real Estate & Construction
       cc:                                              Sam Seiberling

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 21, 2023

Brad Morse
Chief Executive Officer
Accretion Acquisition Corp.
240 Saint Paul Street, Suite 502
Denver, CO 80206

**Re: Accretion Acquisition Corp.**
**Preliminary Proxy Statement on Schedule 14A**
**Filed March 10, 2023**
**File No. 001-40940**

Dear Brad Morse:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Sam Seiberling