# EDGAR Filing Document

**Accession Number:** 0001857086
**File Stem:** 0001493152-25-027208
**Filing Date:** 2025-12
**Character Count:** 1934
**Document Hash:** 77e3eacc91c2d635c3b7c25d366c5188
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-027208.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001493152-25-027208

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251211

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TruGolf Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001857086
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 853269086
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324
- **BUSINESS PHONE:** 9544242345

**MAIL ADDRESS:**
- **STREET 1:** 7951 S.W. 6TH STREET, SUITE 216
- **CITY:** PLANTATION
- **STATE:** FL
- **ZIP:** 33324

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Deep Medicine Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210414

**TruGolf Holdings, Inc.**

**60 North 1400 West**

**Centerville, Utah 84014**

December 11, 2025

**VIA EDGAR**

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **TruGolf Holdings, Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **File No. 333-291608** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, TruGolf Holdings, Inc. (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on December 15, 2025, or as soon thereafter as possible on such date.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **TruGolf Holdings, Inc.** | **TruGolf Holdings, Inc.** |
|  | /s/ Christopher (Chris) Jones |
| Name: | Christopher (Chris) Jones |
| Title: | Chief Executive Officer |

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