# EDGAR Filing Document

**Accession Number:** 0001855631
**File Stem:** 0001193125-23-006321
**Filing Date:** 2023-1
**Character Count:** 2132
**Document Hash:** 2f860528d4e8b36664afc87010434249
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-006321.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001193125-23-006321

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230111

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pono Capital Corp
- **CENTRAL INDEX KEY:** 0001855631
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT [3721]
- **IRS NUMBER:** 862049355
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** SHIBA KOEN ANNEX 6 F, 1-8,
- **STREET 2:** SHIBA KOEN 3-CHOME
- **CITY:** MINATO-KU, TOKYO
- **STATE:** M0
- **ZIP:** 105-0011
- **BUSINESS PHONE:** 813-6409-6761

**MAIL ADDRESS:**
- **STREET 1:** SHIBA KOEN ANNEX 6 F, 1-8,
- **STREET 2:** SHIBA KOEN 3-CHOME
- **CITY:** MINATO-KU, TOKYO
- **STATE:** M0
- **ZIP:** 105-0011

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pono Capital Corp
- **DATE OF NAME CHANGE:** 20210708

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PONO Capital Corp
- **DATE OF NAME CHANGE:** 20210407

**Pono Capital Corp.** 

**643 Ilalo St. #102** 

**Honolulu, Hawaii 96813** 

January 11, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Bradley Ecker

---

| | |
|:---|:---|
| **Re:** | **Pono Capital Corp.**  |

---

**Registration Statement on Form S-4** 

**Filed December 1, 2022, as amended** 

**File No. 333-268625** 

Dear Mr. Ecker:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Pono Capital Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Friday, January 13, 2023, or as soon as practicable thereafter.

---

| |
|:---|
| Very truly yours, |
| **Pono Capital Corp.** |
| /s/ Dustin Shindo |
| Dustin Shindo |
| Chief Executive Officer |

---

cc: Nelson Mullins Riley & Scarborough LLP

Andy Tucker

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E. Peter Stand

Angela Hart-Edwards