# EDGAR Filing Document

**Accession Number:** 0001885461
**File Stem:** 0000000000-23-000080
**Filing Date:** 2023-1
**Character Count:** 2905
**Document Hash:** 10d5930e32c105ba38c5e4e502980578
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000080.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0000000000-23-000080

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ShoulderUP Technology Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001885461
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 871730135
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 125 TOWNPARK DRIVE
- **STREET 2:** SUITE 300
- **CITY:** KENNESAW
- **STATE:** GA
- **ZIP:** 30144
- **BUSINESS PHONE:** 970.924.0446

**MAIL ADDRESS:**
- **STREET 1:** 125 TOWNPARK DRIVE
- **STREET 2:** SUITE 300
- **CITY:** KENNESAW
- **STATE:** GA
- **ZIP:** 30144

## Text-Extract

```

United States securities and exchange commission logo

                      January 4, 2023

       Grace Vandecruze
       Chief Financial Officer
       ShoulderUp Technology Acquisition Corp.
       125 Townpark Drive, Suite 3000
       Kennesaw, GA 30144

                                                        Re: ShoulderUp
Technology Acquisition Corp.
                                                            Form 10-K for
fiscal year ended December 31, 2021
                                                            Filed March 3, 2022
                                                            File No. 001-41076

       Dear Grace Vandecruze:

              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:                                              Gerry L. Williams

```

### 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

January 4, 2023

Grace Vandecruze
Chief Financial Officer
ShoulderUp Technology Acquisition Corp.
125 Townpark Drive, Suite 3000
Kennesaw, GA 30144

**Re: ShoulderUp Technology Acquisition Corp.**
**Form 10-K for fiscal year ended December 31, 2021**
**Filed March 3, 2022**
**File No. 001-41076**

Dear Grace Vandecruze:

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: Gerry L. Williams