# EDGAR Filing Document

**Accession Number:** 0001854480
**File Stem:** 0001140361-25-023987
**Filing Date:** 2025-6
**Character Count:** 2751
**Document Hash:** 190584d5b565ff8784ed6a0415bfbd56
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-023987.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001140361-25-023987

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250627

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DevvStream Corp.
- **CENTRAL INDEX KEY:** 0001854480
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTORS, NEC [6799]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0731

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2108 N ST., SUITE 4254
- **STREET 2:** SUITE 2800
- **CITY:** SACRAMENTO
- **STATE:** CA
- **ZIP:** 95816
- **BUSINESS PHONE:** 647-689-6041

**MAIL ADDRESS:**
- **STREET 1:** 2108 N ST., SUITE 4254
- **STREET 2:** SUITE 2800
- **CITY:** SACRAMENTO
- **STATE:** CA
- **ZIP:** 95816

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Focus Impact Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210331

![](ny20045125x8_corresp-img01.jpg)

#### 2108 N St., Suite 4254

#### Sacramento, California 95816

#### June 27, 2025

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn: Pearlyne Paulemon, Division of Corporation Finance, Office of Real Estate & Construction

---

| | |
|:---|:---|
| **Re:** | **DevvStream Corp. (the "Company")** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-286070** |
|  | **Withdrawal of Acceleration Request** |

---

Dear Ms. Paulemon:

Reference is made to our letter, filed as correspondence via EDGAR on June 25, 2025, in which the undersigned registrant, DevvStream Corp. requested acceleration of the effectiveness of the above referenced Registration Statement on Form S-1 (the "<u>Registration Statement</u>") at 4:30 p.m., Eastern Time, on June 27, 2025, or as soon thereafter as practicable (the "<u>Effective Time</u>"), in accordance with Rule 460 under the Securities Act of 1933, as amended.

The Company is no longer requesting that such Registration Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date until further notice from the Company.

If there are any questions, please contact our counsel, Julio Esquivel, of Shumaker, Loop & Kendrick, LLP, at (813) 227-2325.

---

| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| By: | /s/ Sunny Trinh | /s/ Sunny Trinh |
|  | Name: | Sunny Trinh |
|  | Title: | Chief Executive Officer |

---

cc: Julio C. Esquivel, Shumaker, Loop & Kendrick, LLP

<br>