DevvStream Corp. — Regulatory Filings 2021

Oct 25, 2021

CORRESP 1 filename1.htm Licensed to: Broadridge Financial Solutions, Inc. Document created using EDGARfilings PROfile 7.7.0.0 Copyright 1995 - 2021 Broadridge

October 25 , 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549 Attn: Cara Wirth

Re:
Registration Statement on Form S-1
File No. 333-255448

Dear Ms. Wirth:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “ Act ”), the undersigned hereby join in the request of Focus Impact Acquisition Corp. (the “ Company ”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on October 27, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, the undersigned wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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[ Signature Page Follows ]

Very truly yours,
CITIGROUP GLOBAL MARKETS INC.
as representative of the underwriters
By:	/s/ Bridget Fawcett
Name:	Bridget Fawcett
Title:	Managing Director

[ Signature Page to Underwriters’ Acceleration Request Letter ]

GOLDMAN SACHS & CO. LLC
as representative of the underwriters
By:	/s/ Olympia McNerney
Name:	Olympia McNerney
Title:	Managing Director

[ Signature Page to Underwriters’ Acceleration Request Letter ]