# EDGAR Filing Document

**Accession Number:** 0001892922
**File Stem:** 0001104659-23-017644
**Filing Date:** 2023-2
**Character Count:** 3295
**Document Hash:** f54cf79f3189c869b18ea863c4cf8384
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-017644.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001104659-23-017644

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mars Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001892922
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1177 AVENUE OF THE AMERICAS
- **STREET 2:** SUITE 5100
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 888-622-1218

**MAIL ADDRESS:**
- **STREET 1:** 1177 AVENUE OF THE AMERICAS
- **STREET 2:** SUITE 5100
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**Mars Acquisition Corp.<br> Americas Tower, 1177 Avenue of The Americas, Suite 5100**

**New York, NY 10036** 

February 9, 2023

**<u>VIA EDGAR & TELECOPY</u>**<br> Stacie Gorman <br> Division of Corporation Finance

Office of Manufacturing<br> U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Mars Acquisition Corp. (the "Company")**<br> **Registration Statement on Form S-1**<br> **(<u>File No. 333-265240) (the "Registration Statement")</u>** |

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Dear Ms. Stacie Gorman:

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 5:00 p.m. on February 13, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **MARS ACQUISITION CORP.** | **MARS ACQUISITION CORP.** | **MARS ACQUISITION CORP.** |
| By: | /s/ Karl Brenza | /s/ Karl Brenza |
|  | Name: | Karl Brenza |
|  | Title: | Chief Executive Officer and Chief Financial Officer |

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