# EDGAR Filing Document

**Accession Number:** 0001828805
**File Stem:** 0001213900-25-072624
**Filing Date:** 2025-8
**Character Count:** 2049
**Document Hash:** a5eea0ffdb20164445e207ca14ff2176
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-072624.hdr.sgml**: 20250909

**ACCESSION NUMBER**: 0001213900-25-072624

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250806

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aeluma, Inc.
- **CENTRAL INDEX KEY:** 0001828805
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 852807351
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 27 CASTILIAN DRIVE
- **CITY:** GOLETA
- **STATE:** CA
- **ZIP:** 93117
- **BUSINESS PHONE:** 805-351-2707

**MAIL ADDRESS:**
- **STREET 1:** 27 CASTILIAN DRIVE
- **CITY:** GOLETA
- **STATE:** CA
- **ZIP:** 93117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Parc Investments, Inc.
- **DATE OF NAME CHANGE:** 20201016

**AELUMA, INC.** 

August 6, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| **Re:** | **Aeluma, Inc.** |
|  | **Registration Statement on Form S-3, as amended (File No. 333-289135)** |
|  | **Request for Acceleration of Effectiveness** |

---

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Aeluma, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-3 (the "Registration Statement") be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on Friday, August 8, 2025, or as soon thereafter as practicable.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Aeluma, Inc.** | **Aeluma, Inc.** |
| By: | */s/ Jonathan Klamkin* |
| Name: | Jonathan Klamkin |
| Title: | Chief Executive Officer and Director |

---

cc: Louis Taubman, Esq. <br> Hunter Taubman Fischer & Li LLC