# EDGAR Filing Document

**Accession Number:** 0001936702
**File Stem:** 0001493152-23-002818
**Filing Date:** 2023-1
**Character Count:** 2466
**Document Hash:** 0ce158cc683516cf053090bfd9fb6fe5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002818.hdr.sgml**: 20230301

**ACCESSION NUMBER**: 0001493152-23-002818

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cetus Capital Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001936702
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 882718139
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** FLOOR 3, NO. 6, LANE 99
- **STREET 2:** ZHENGDA SECOND STREET, WENSHAN DISTRICT
- **CITY:** TAIPEI
- **STATE:** F5
- **ZIP:** 11602
- **BUSINESS PHONE:** 886 920518827

**MAIL ADDRESS:**
- **STREET 1:** FLOOR 3, NO. 6, LANE 99
- **STREET 2:** ZHENGDA SECOND STREET, WENSHAN DISTRICT
- **CITY:** TAIPEI
- **STATE:** F5
- **ZIP:** 11602

**CETUS CAPITAL ACQUISITION CORP.** 

**Floor 3, No. 6, Lane 99**

**Zhengda Second Street, Wenshan District**

**11602 Taipei, Taiwan, R.O.C.**

January 27, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Cetus Capital Acquisition Corp. (the "Company")** |
|  | **Registration Statement on Form S-1 originally filed July 28, 2022** |
|  | **(File No. 333-266363) (the "Registration Statement")** |

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Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. EST on Tuesday, January 31, 2023, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may make an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461.

If you have any questions, please contact Michael T. Campoli, Esq., at (212) 326-0468, from the Company's legal counsel, Pryor Cashman LLP.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Cetus Capital Acquisition Corp. | Cetus Capital Acquisition Corp. |
| By: | */s/ Chung-Yi Sun* |
| Name: | Chung-Yi Sun |
| Title: | CEO |

---

cc: Michael T. Campoli, Esq. <br> Pryor Cashman LLP